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DiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… the launch of new online dashboards to track data for key industry sectors in New York City on a regular basis, … of the pandemic on those sectors. The tools offer details for each sector, including employment and salary data. It … metrics unique to the sectors, such as hotel occupancy for the tourism sector, number of diners for the restaurant …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryXII.2 Expenditure Policies – XII. Expenditures
… the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to … the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic … Background: Pursuant to Article 2, Section 5 of the New York State Legislative Law, the total regular earnings … The purpose of this bulletin is to inform the New York State Senate and New York State Assembly payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 88-25
… for the proper maintenance of such park for the use, convenience and enjoyment of the inhabitants of such park …
https://www.osc.ny.gov/legal-opinions/opinion-88-25State Agencies Bulletin No. 2081
… automatic processing of the 2022 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. … change during the year, the total earnings received for the year must equal the composite statutory salary, based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureVillage of Hudson Falls – Information Technology (2025M-10)
… 2024 We extended our audit period through October 8, 2024 to observe physical security over IT assets at the Village. … IT assets (e.g., computers, laptops and tablets) to perform day-to-day operations and access and store information collected … Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … are yielding the expected positive results.” DiNapoli’s report summarizes the most recent annual project and … verified by the State Comptroller’s Office. DiNapoli’s report also highlights other notable IDA activity in FYE …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… controls to prevent them from being used for drinking or cooking. Resampled for Cycle Three, the fourth outlet’s test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… exemption. District officials also did not have a remedial action plan that detailed which water outlets they exempted … for Cycle Two testing, 12 water outlets exceeded the lead action level. We determined four of these 12 outlets with … notified the local health department about the lead action exceedances resulting from tests performed in Cycle …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Holtsville Fire District – Financial Management (2025M-4)
… Objective Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly … Understanding the Audit Area A fire district (district) board of fire commissioners (board) is responsible for … The Board did not adopt budgets with reasonable estimates or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… and Alam were arraigned in the Centralized Arraignment Part on a felony complaint which alleges that between … Sheriff’s Office, and the Orange County White Collar Crimes Taskforce. They were assisted in the investigation by … they had transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsWest Irondequoit Central School District – Emergency Drills (2025M-85)
… frames and officials could not support that they met all drill requirements. Officials also did not conduct all … frames and officials could not support that they met all drill requirements Officials also did not conduct all …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85EPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfOversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfSupplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfAnnual Report on Local Governments for FYE 2020
This Annual Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2020. It highlights the unique challenges that local officials faced from the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2020.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdf