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The Construction Industry in New York City: Recent Trends and Impact of COVID-19
… job losses in the State were in New York City. FIGURE 3 – Share of State Construction Industry and Job Losses by Metropolitan Area Metropolitan Area Share of State Jobs 2019 Share of State Job Losses 2020 Albany-Schenectady-Troy 4.9% …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… jury in White Plains, New York, returned an Indictment yesterday charging GUY PARISI, a Westchester attorney, with … as a court-appointed administrator. PARISI was arrested yesterday morning and was presented before the United States … grand jury in White Plains New York returned an Indictment yesterday charging Guy Parisi a Westchester attorney with …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 89-45
… broad to authorize either appointing an attorney as an employee of the town or engaging the services of an attorney … the total consideration paid to a municipal officer or employee, and is not necessarily limited to fixed salary … for the zoning board of appeals is appointed as an employee, section 267 must be read in conjunction with Town …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Next Generation 911 Services
… which oversees the Street and Address Maintenance Program (SAM Program), maintains the statewide authoritative street … in technical controls for systems supporting the SAM Program that need to be corrected to ensure the ITS …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. (Homeowners) expended $20,000 … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the … The objective of our examination was to determine whether Homeowners …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incAudits of Local Governments: The Audit Process
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processTown of Morris – Board Oversight (2013M-75)
Town of Morris Board Oversight 2013M75
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Personal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsDiNapoli: Lockport Facing Severe Cash Flow Problems
… will run out of cash to pay for operations in the very near future unless it secures new financing or drastically … cuts expenditures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … will run out of cash to pay for operations in the very near future unless it secures new financing or drastically …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… $176 million in gaming tax revenue to host and regional local governments, but only the three smaller towns that host … highlights. “Casinos are not a magic fix that will solve local fiscal challenges,” DiNapoli said. “While casinos have generated local gaming tax revenue, the impacts vary for the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. … Whether a village may allow the New York State Division of Parole to utilize space in the village hall several times …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Purpose To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), Office of Children and Family Services (OCFS), Office of Mental Health (OMH) and Department … To determine whether the costs reported by GatewayLongview Inc Gateway to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… is approved by SED to provide Preschool Special Education (SC) and Special Education Itinerant Teacher (SEIT) program … with autism between three and five years of age. Both the SC and SEIT programs are located in Douglaston, Queens. For … 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both Programs. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualEnding Your Membership – State Police Plan
… membership can end: If you are not vested and you leave public employment for seven years (membership ends automatically); If you leave public employment and voluntarily withdraw your membership ; … If you transfer your membership to another New York State public retirement system; If you retire; or If you die. …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipEnding Your Membership – Special 20- and 25-Year Plans
… end: If you are not vested and you leave public employment for seven years (membership ends automatically); If you leave … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipThe Transportation and Warehousing Sector in New York City
… Metropolitan Transportation Authority (MTA), as the MTA is part of the public sector. Within the sector, employment … Record $32.8 Billion for Transportation Infrastructure as Part of FY 2023 Budget , April 9, 2022, at … -announces-record-328-billion-transportation-infrastructure-part-fy-2023-budget . 33 New York City, What They Are Saying: …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… had not filed AFRs by Aug. 31, 2024. If a local government does not prepare and submit complete and accurate AFRs in a …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47)
We conducted an audit of the expenses submitted by Children’s Unit for Treatment and Evaluation to the State Education Department for purposes of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s47.pdfSubway Service Diversions for Maintenance and Capital Projects (2014-F-10), 90-Day Response
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority - New York City Transit to implement the recommendations
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f10-response.pdf