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New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade

… devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced … like food and housing. Since 2014, poverty rates in New York have surpassed the national average. In 2021, the … year for which data are available, almost 2.7 million New Yorkers lived in poverty, or 13.9 percent, compared to …

https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decade

Management of the Student-School Matching Algorithm

… each student a lottery number. The lottery number as well as how the applicant ranks the school programs on their … Priorities vary and can be based on where a student lives, whether the student met the eligibility requirements … year, we found 31 who were likely low-income because they lived with another student who was. However, NYCPS did not …

https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithm

State Agencies Bulletin No. 174

… Purpose To explain agency procedures for updating Employee Type on the Position Data 2 panel and provide procedures for processing earnings for hourly and exception hourly … To explain agency procedures for updating Employee Type on the Position Data 2 panel and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employees

DiNapoli: Wall St. 2021 Profits near Record Levels

… securities industry declined by nearly 2 percent (or 3,600 jobs) in 2020 to 179,900 jobs. The loss of industry jobs in … $92,330 average compensation for the rest of the city’s private sector. In 1981, the gap was much narrower, with Wall … salary only twice the average pay in the rest of the private sector. The average bonuses paid out to NYC …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levels

Tuxedo Union Free School District – Financial Condition (2015M-360)

… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Sauquoit Valley Central School District – Financial Condition (2016M-88)

… in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88

Village of Mayfield – Water and Sewer Operations (2017M-28)

… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … Village of Mayfield Water and Sewer Operations 2017M28 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production … approximately $678,000. Key Findings Village officials do not have written procedures for reconciling water produced by the …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

City of Norwich – Information Technology (2012M-254)

… if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. … the City’s information technology. The City’s 2012 budget for the general fund was approximately $7.6 million. Key …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Town of Stockton – Financial Management (2014M-90)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the period … The purpose of our audit was to assess the Towns financial …

https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90

South Farmingdale Water District – Information Technology (2014M-153)

… if adequate policies were adopted to safeguard the District’s information technology resources for the period … October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

Little Falls City School District - Financial Condition Management (2019M-67)

… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Roosevelt Union Free School District - Information Technology (2019M-193)

… malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster recovery plan. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193

Suffern Central School District - Financial Condition (2019M-145)

… Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Half Hollow Hills Community Library - Fund Balance (2018M-127)

… fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 … and the Library has no plan for the use of these surplus funds. Key Recommendations Amend the Library’s policy …

https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127

Town of Fishkill – Information Technology (2020M-153)

… report - pdf ] Audit Objective Determine whether Town of Fishkill (Town) officials ensured the Town’s Information … were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not … use policy (AUP) and officials did not monitor the use of IT resources. Sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153

Town of Ulysses - Information Technology (2021M-190)

… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … secured and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or … secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190

Town of Patterson - Information Technology (2020M-37)

… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and responsibilities of each party and addresses confidentiality and protection of …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Nanticoke – Financial Condition Management (2017M-186)

… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management

… A Third Party Contract is one in which a state agency enters into a contract with another … of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through … with a third party (the “Third Party Contractor”). In many cases, these contracts between the state agency and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-state