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New York State School Aid: Two Perspectives
This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget.
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolaid2016.pdfA Comparison of Fiscal Recovery Funds Utilization: NYC and Peers
This report mainly focuses on the portion of obligated spending associated with the SLFRF program through March 31, 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2023.pdfManagement of Energy Consumption (Follow-Up) (2014-F-18) 30-Day Response
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18-response.pdfPublic Authorities by the Numbers: Capital District Transportation Authority, June 2016
This report summarizes the revenues, expenditures, employment and certain other key data of the Capital District Transportation Authority (CDTA).
https://www.osc.ny.gov/files/reports/special-topics/pdf/CDTA-by-the-numbers-2016.pdfStrengthening New York’s Infrastructure: Spending Trends and Planning Challenges, August 2019
This report outlines trends in State capital spending and the allocation of dollars among various purposes and financing sources.
https://www.osc.ny.gov/files/reports/special-topics/pdf/capital-report-2019.pdfPreserving and Expanding Affordable Housing Opportunities, December 2014
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-preserving-affordability-2014.pdfPRESERVING AND EXPANDING AFFORDABLE HOUSING OPPORTUNITIES (2014-D-1)
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14d1.pdfAdministration of Tenant Complaints (Follow-Up) (2018-F-3)
To determine the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f3.pdfAdministration of Tenant Complaints (Follow-Up) (2018-F-3) 90-Day Response
To determine the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f3-response.pdfService-Disabled Veteran-Owned Business Program Implementation (Follow-Up) (2017-F-28)
To determine the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f28.pdfCapital Program Revenue and Expenses (Follow-Up) (2017-F-26)
To determine the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f26.pdfOptimizing Medicaid Drug Rebates (Follow-Up) (2017-F-9)
To determine the implementation status of the five recommendations made in our initial audit report, Optimizing Medicaid Drug Rebates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f9.pdfFood Metrics Implementation (Follow-Up) (2018-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f23.pdfDebt Impact Study: January 2013
This report examines New York State’s shrinking debt capacity, resulting in part from misuse of borrowing in past years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2013.pdfPublic Authorities by the Numbers: Capital District Transportation Authority, June 2016
This report summarizes the revenues, expenditures, employment and certain other key data of the Capital District Transportation Authority (CDTA).
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-public-authorities-2016.pdfCUNY Bulletin No. CU-345
… subject to the 30% rate (or lower rate as determined by a tax treaty) of withholding for Federal income tax. Nonresident aliens who perform a short term service to … of CUNY must be taxed using Income Code 16. In order to tax a nonresident alien independent contractor correctly, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of … The purpose of our review was to assess the City of …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDivision of Housing and Community Renewal Bulletin No. DH-126
… agencies of OSC’s automatic processing of the October 2023 DC 37 RRSU LLS payment and provide instructions for payments … processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 0510, 0610, 0710, … the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of the 2023-2024 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-126-october-2023-district-council-37-dc-37-rent-regulationDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… services to a large portion of city residents that receive subsidized care through Medicaid, Medicare and the Essential … approximately $556 million in FY 2025, $412 million in FY 2026, $480 million in FY 2027 and $549 million in FY 2028, … $114 million annually, inclusive of the federal matching rate. Since the release of its May 2025 Plan, the U.S. …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingOpinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3