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Tracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfNew York City Construction Industry Booming
… a key indicator that our economy is healthy.” “The building industry is essential to New York and our economy – … said Carlo A. Scissura, president & CEO of the New York Building Congress. “This report further proves the industry’s … report. We look forward to working with him to ensure the building industry in New York continues to thrive.” In 2018, …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingPekin Fire Co. President Dipped Into Bell Jar
… Company President Lawrence Amacher Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and falsifying records to hide his … the fire company’s games of chance, used to raise money for the company to aid their protection of the community. …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… pleaded guilty today to grand larceny in the second degree for stealing more than $770,000 in public funds meant for special needs pre-schoolers at the Gingerbread Learning … their home, fund a Mercedes Benz and a Porsche, get gifts for relatives, pay a life insurance premium and purchase …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsFormer Bronx Youth Director Pleads Guilty
… today announced the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money … today announced the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyState Agencies Bulletin No. 2265
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed … one-time lump sum payment. The one-time lump sum payment is not pensionable and not subject to across-the-board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonUnified Court System Bulletin No. UCS-346
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-346-2024-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over $1.2 million in transportation grant funds. “Jael Watts allegedly devised … Office of Inspector General, Northeast Region, Brian C. Gallagher for their partnership in protecting taxpayers’ …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeOpinion 90-62
… LAW, §32: An elected town superintendent of highways who is physically unable to perform the duties of his office is entitled to continue in office and receive his salary, … in office and receive the salary fixed by the town board for his office for the balance of his term of office. Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-62