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Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s revolving loan program. … functions as the Corporation’s chief executive officer. Results of Review It appears that the Corporation has made …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fIndividuals with Disabilities Education Act – Federal Funding and New York
… The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently … The Individuals with Disabilities Education Act IDEA which originated in 1975 and was most recently …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report Starpoint Central School District – … and Application User Permissions (2022M-101), released in October 2022. The audit determined that District … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfJoint Statement on Corporate Disability Inclusion
As investors representing over $1 trillion in assets under management, we believe companies must do more to include people with disabilities in the workforce.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-investor-statement.pdfVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfState Agencies Bulletin No. 1380
… Purpose To inform agencies of the timeline for the conversion of the account codes in PayServ … their conversion plan and is informing agencies what the timeline is and how they will be impacted. Effective Date(s) … pay checks dated April 8, 2015 OSC Actions OSC Conversion Timeline: March 2, 2015 – This will be the last day for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialContract Advisory No. 6
… the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once … is not required). Guidance: An agency must take action when it discovers that a contract is associated with the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractOpinion 98 - 22
… elimination of cap for publicity fund) VILLAGE LAW, §4-412(1); MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may establish a publicity … Village Law, §89[28][a]; Town Law, §64[14]). Section 4-412(1) of the Village Law, however, provides that the village …
https://www.osc.ny.gov/legal-opinions/opinion-98-22DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to pay $117,120 in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionCalculating Days Worked – Enhanced Reporting
… the number of hours worked and then divide those hours by the SWD. However, not all situations are that simple. The … requires. To properly determine the number of days worked by a member, divide the total number of hours worked during the report period by the SWD. Formula: Number of hours worked during the report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… Overall sales tax collections for local governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. … year. Collections are down $2.2 billion, or 12 percent, for the past 12 months (March 2020 – February 2021), compared …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Agencies Bulletin No. 685
… award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in the Agency Law Enforcement Services Unit (BU 31). Because only certain employees in the Agency Law Enforcement Services Unit are eligible for … award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleOpinion 95-6
… -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to … §1180-a, setting forth maximum speed limits). Further, for purposes of this opinion, we assume that your reference …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdf