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City of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … Whether the sale of the real property used for a county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… 9160) to children who are between three and five years of age. For purposes of this report, these programs are … are performed at three locations in Manhattan: 86th Street (47 students), 88th Street (25 students), and 126th … service costs: For 39 out of the 106 employees, the total hours charged on the CFR were higher than the total hours …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control … data classification matrix and inventorying PPSI in their possession, to help ensure the proper safeguarding … inventory of PPSI stored on electronic devices, and ensure this list is updated on an ongoing basis. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andFranklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. … instead of estimates, to make payments for YPCs to transport students. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mGreat Neck Park District – Capital Assets (2025M-27)
… (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, … the Audit Area A park district’s (district’s) capital assets represent a significant investment of … The recorded historical cost for the District’s capital assets totaled approximately $51.2 million as of …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Local Sales Taxes Surge 49.2 Percent in April-June 2021 Over Same Quarter in 2020: Statewide Collections Strong Even Compared to Pre-Pandemic Period
Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-taxes-surge-in-april-june-2021.pdfGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfOpinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Long Island Experienced Gains in Farms and Farmland
… Almost 60% of Long Island farms are in the greenhouse, nursery and floriculture category (31.5%) and aquaculture … Donkeys $134,000 36 Poultry and Eggs $19,000 53 Suffolk Nursery, Greenhouse, Floriculture, Sod $239,845,000 1 Fruits, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandDiNapoli: Local Sales Tax Revenue Slows in 2016
… projections suggest that sales tax collections will pick up again in the second half of 2016.” While total local …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016DiNapoli High-Tech is on the Rise in NYC
… start-ups to large multinational firms, like Google and Facebook, are forming synergies with traditional industries, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycDiNapoli Halts $24 Million in Suspicious Tax Refunds
… $24 million in questionable personal income tax refunds so far in 2014, after finding 7,482 improper filings –an 18 … $24 million in questionable personal income tax refunds so far in 2014 after finding 7482 improper filings an 18 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between 2006 and 2015, and the … DiNapoli. "While the industry is vulnerable to changes in domestic and international economic conditions, the … The number of hotel rooms in New York City increased by 48 percent between 2006 and …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… New York state’s Medicaid system made approximately $6.8 million in inappropriate payments, including $3.5 million for separately billed medical services that should … P. DiNapoli. By the end of audit fieldwork, about $2.4 million of the overpayments were recovered. “New York’s …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state