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DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… The New York City Metropolitan Area accounted for more than $103 billion, or 69%, of the value of goods imported to New York state. In 2023, Europe … partners,” DiNapoli said. “Tariffs will likely raise costs for producers and consumers and may create higher operating …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesVacating Orders – Divorce and Your Benefits
… that DRO. In addition, a Vacating Order served after retirement cannot change any pension payment option election required by the prior DRO. If an option election was required by the prior DRO, the Vacating …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … $48.5 million. Key Finding Officials obtained food pricing for participating districts at the lowest … of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementCortland County Industrial Development Agency – Project Management (2015M-303)
… of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the period January 1, 2014 through … Background The Cortland County Industrial Development Agency is an independent public benefit corporation created … Cortland County Industrial Development Agency Project Management 2015M303 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectUnified Court System Bulletin No. UCS-45
… in Bargaining Unit SY represented by New York State Supreme Court Officers Association, Bargaining Unit F8 represented by Suffolk County Court Employees Association and Bargaining Unit S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtRecent Trends and Impact of COVID-19 in Brooklyn
… a technology and innovation center of the City, with hubs for manufacturing and technology activity. Brooklyn … entertainment and cultural amenities, Brooklyn is a magnet for new residents. In addition to a large non-immigrant … Trinidad and Tobago and Russia, putting it in the top 10 for highest share of immigrants among the largest counties …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynCentral Square Central School District – Fund Balance (2022M-196)
… School District (District) officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained … officials did not accurately report the District’s surplus fund balance, maintain surplus fund balance within the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Town of Perth – Supervisor’s Records and Reports (2024M-149)
… 2024 the general fund was overstated by $584,018 and the highway fund was understated by $123,066. As a result, the … from the accounting records. The general fund and the highway fund cash balances as of March 31, 2024 were …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Village of Sloan – Clerk-Treasurer (2024M-109)
… $130,515 were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash … the general fund cash balance was repeatedly understated by over $70,000 and the capital projects fund cash balance was repeatedly understated by over $33,000.Had the Clerk- Treasurer performed and the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did … to monitor the amounts directly billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDelaware County – Assigned Counsel (2016M-384)
… assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work with the DCBA to …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Middle Island Fire District – Budgeting Practices (2013M-93)
… appropriations that exceeded the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Trumansburg Central School District – School Lunch Operations (2015M-171)
… with federal and State aid and revenue from the sale of food to students and employees. Key Findings The majority of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165The Construction Industry in New York City: Recent Trends and Impact of COVID-19
… June 2021 PDF Version En Español Highlights In 2020, New York State had the fourth-largest construction sector in the nation, but … The COVID19 pandemic brought a halt to the growth of the … had been growing strongly This was especially true in New York State and New York City …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19XII.5.F Payment Dates and Terms Overview – XII. Expenditures
… of this section is to provide guidance to agencies about important dates involved in the payment process as well as … of this section is to provide guidance to agencies about important dates involved in the payment process as well as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overview