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2020 Census: Municipal Population Shifts in New York State
This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for each city, county, town and village statewide.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-census-municipal-population-shifts-in-new-york-state.pdfEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up) (2019-F-9)
To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f9.pdfState Contracts by the Numbers, Calendar Year 2014
OSC received 23,591 contract transactions valued at $44.4 billion, both new contracts and contract amendments, in the 2014 calendar year.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/state-contracts-by-numbers-2014.pdfDiNapoli: Drastic State Revenue Shortfall in April
… According to the monthly cash report released today by State Comptroller … declines occurred for New York in April as a result of the COVID-19 pandemic and the three month extension of the … According to the monthly cash report by Comptroller DiNapoli significant …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilState Contract and Payment Actions in June
… Police $5.3 million with Compass Group USA, Inc. for food service at the New York State Police Academy. SUNY at Stony … Transit Lines, Inc., and $13.5 million to Passenger Bus Corporation. Major Payments Approved Tax Refunds $267 million … for 6,000 property tax credits. Department of Civil Service $18 million to Beacon Health Options, Inc. for the …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in July
… million with New York State Industries for the Disabled, Inc. for document scanning services. $1.1 million with Sovos … million to New York City for municipal waste reduction and recycling programs. $1.1 million with Moor-Clark USA, Inc. for fish food at state hatcheries. $1.1 million with …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyOversight of Mental Health Education in Schools
… 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. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsCompliance With the Clery Act
… 29 State-operated colleges accurately reported crime statistics and published other relevant security and … which requires colleges and universities to disclose crime statistics and security policies to help the public make … about college safety policies and procedures and crime statistics for the three most recent calendar years, based on …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actEstablishing the Standard Work Day – Enhanced Reporting
… job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesUnderstanding Local Government Sales Tax in New York State - 2020 Update
This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-local-government-sales-tax-in-nys-2020-update.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.pdfLocal Government Debt Trends and Practices in New York State
Local government debt is necessary for the funding of expensive and long-lived capital infrastructure.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-government-debt-trends-practices-nys.pdfDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processReview 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.pdfXII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a … Instead, they must review and pick an appropriate Location for each transaction, as the default may not be appropriate … should be sure the Location selected indicates the correct address where the vendor receives payment. In the SFS, this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationOversight of the Farm-to-School Program
… to guide staff on Program monitoring. We reviewed 21 (of 45) Program contracts totaling approximately $2.27 … were not authorized under the contract. Further, 19 of the 21 contracts we reviewed had missing, late, and/or incomplete …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programLong Island Rail Road: On-Time Performance by the Numbers - April 2017
The Long Island Rail Road (LIRR) is the largest commuter railroad in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2018.pdfEstablishing the Standard Work Day – Legacy Reporting
… contract, the number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day … day a full-time employee in that title would be required to work. You must establish a SWD for each employee title …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayViolating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the … discretion , may change the option election or designation to comply with the pre-existing order or agreement (RSSL … benefit will be recalculated. Any overpayments made to the member and ex-spouse (if applicable) prior to the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro