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Disposition of Farm Assets
… budget process, the Department was directed to close these farm operations to generate cost savings. At the time of … the Department was responsible for the disposition of all farm assets, including equipment, livestock and land. At the … had already been disposed of records pertaining to farm assets consistent with its record retention policy. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… but they need to find common ground and resolve them soon. In these uncertain times, New Yorkers need a spending plan … supports our state’s continued economic recovery, provides for those in need and still struggling from the pandemic’s … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Jawonio, Inc. – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, … year ended December 31, 2014. Background Jawonio is a not-for-profit organization located in Rockland County, New York that offers services to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualTown of Florida – Town Clerk Operations (2012M-215)
… governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Somerset – Budgeting for Sales Tax (2016M-419)
… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Opinion 90-54
… distribution of retirement benefits payable from the New York State and Local Retirement Systems (hereinafter … order issued by a court of competent jurisdiction in New York State. Such order will not be considered a QDRO . … or otherwise to designate a former spouse ( Sussman v New York State Employees' Retirement System , Supreme Court, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54The Role of Immigrants in the New York City Economy - November 2013
Hindi version of The Role of Immigrants in the New York City Economy
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2014-hi.pdfThe Role of Immigrants in the New York City Economy - November 2015
New York City, like the nation, has been built by immigrants.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2016.pdfResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-response.DOS_.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseDFS.pdfArts and Cultural Organizations in the Greater Downtown Brooklyn Area - July 2012
The greater downtown Brooklyn area is home to world-class arts and cultural organizations, such as the Brooklyn Academy of Music (BAM).
https://www.osc.ny.gov/files/reports/osdc/pdf/downtown-brooklyn-culture-2012.pdfLocal Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year
Local Sales Tax Collections Up 4.5 Percent in 2025 Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-annual-report.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.pdfOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfRecent Trends and Impact of COVID-19 in the Greater Flushing Area
The public health impacts of COVID-19 in the greater Flushing area were even more severe. Cumulative case and death rates in several of the area’s five ZIP codes were higher than in the borough and the City overall, as was the hospitalization rate.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2022.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfFiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2019
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-schools-stressed.pdf