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A Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfOversight of Child Protective Services (2021-S-17)
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed his financial duties.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/shelby-2021-121.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfTown of North Salem - Agricultural Exemptions (2018M-194)
Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-salem-194.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfOverpayments of Claims for Selected Professional Services (Follow-Up) (2013-F-14), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f14-response.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfPrivacy and Security of Student Data (Follow-Up) (2024-F-11)
To determine the extent of implementation of the three recommendations included in our initial audit report, State Education Department: Privacy and Security of Student Data (Report 2021-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f11.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … if approval of the contract is subsequently withheld. It is the agency's responsibility to advise contractors of … It is the State agencys responsibility to properly plan its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. Key Findings The Authority did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Selected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingPrivacy and Security of Student Data
… it manages, processes, or stores, some of which contain student PII. We identified weaknesses in technical controls …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-data2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… the Executive to identify how out-year gaps would be closed as part of the state’s financial plan. DiNapoli … in the latter year; Includes an increase in aid to public schools of $807 million to $21.9 billion on a school year … public campaign finance system modeled after the New York City system. Public financing of state legislative elections …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressTown of Fishkill – Audit Follow-Up (2013M-246-F)
… in Dutchess County. The Town Board is the legislative body responsible for managing Town operations. The Recreation …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-f