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New York’s Economy and Finances in the COVID-19 Era
… that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and over live in … Suffer Big Declines New York City lost more than 937,000 jobs, 20 percent of its previous total, from February through … in every area of the State, erasing more than 1.8 million jobs statewide. New York City lost both more jobs and a …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Village of Port Jefferson – Justice Court Operations (2020M-56)
… were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal checks totaling $2,096 in place …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… 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 … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Sherman Central School District – Claims Audit (2024M-92)
… does not meet the Board of Education’s (Board) minimum qualifications for the position, was not provided the … assistants to the position, regardless of their qualifications. Of the 303 claims reviewed totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
Determine whether the Pavilion Central School District District claims auditor properly audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Agencies Bulletin No. 999
… employees who elect to retire under the 2010-11 Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement Incentive Program intended to achieve permanent financial savings. The Retirement Incentive Program includes a Targeted Retirement Incentive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesTaxable Travel
… Purpose We examined travel expenses a New York State Homes and … wages of the employee, but did not. As a result, we determined the employee incurred $3,543, $2,556, and … Purpose We examined travel expenses a New York State Homes and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelWallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Port Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Town of German – Supervisor’s Records and Reports (2023M-54)
audit town german
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Hammond Fire District – Board Oversight (2024M-151)
… policies, and only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which … financial activities. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… at the Town Hall Annex (Annex), such as van accessible parking spaces. 25 components at the Senior Center, such as accessible parking spaces with access aisles. Seven components at the Parks and Recreation Administration building (Parks building), such as accessible restrooms. Six …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Agencies Bulletin No. 1944
… are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … vehicles and chauffeur services to ensure compliance with IRS Rules and Regulations. Agencies should have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOversight of Direct Placement of Children
… environment. The audit covers children who were in direct placement between January 1, 2014 and December 31, 2017 and … provided by OCFS through August 26, 2019. About the Program OCFS oversees the State’s child welfare system, and … focusing on averting scenarios that could result in the placement of a child in foster care. One alternative to …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenPassenger Vehicle Fleet Management
… have been addressed. The audit covers the period April 1, 2012 to March 3, 2015. Background Public employees in many … use log (to record dates and times of use, purpose of trip, starting location and destination, and start and end … State agencies to establish controls to ensure the OGS Trip Calculator is completed by travelers for all trips …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… Battery Law that requires manufacturers and retailers recycle rechargeable batteries with some exceptions such as … not know they were enrolled in the program to collect and recycle rechargeable batteries and three did not have a …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Local governments and school districts are required to submit any information necessary to calculate their property tax caps to the State Comptroller … Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller