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Lingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfThe Technology Sector in New York City
The Technology Sector in New York City
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2023.pdfThe Office Sector in New York City
New York City’s office sector employed a total of 1.6 million people in 2019, the highest level on record.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2022.pdfEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of … Audit Summary While our review of the accounting records did not observe any significant errors, the Board did not adequately monitor the District’s financial activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the … being paid. Process and Document Preparation: Online Business Units Business Units should use the functionality available in the … Business Units must use the Invoice Lines section of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsSmall Businesses and the Economic Recovery: Work in Progress
… began collecting and reporting data through the Small Business Pulse Survey , New York’s small businesses have … experiencing a negative effect from the pandemic at rates that exceed the national average, as shown in Figure 1. … to support small businesses that do not qualify for relief under the federal SSBCI or other business assistance …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressNew York City’s Uneven Recovery: Mothers in the Workforce
… a larger increase in unemployment than fathers. While New York City saw a different trend initially, in 2022 the … investigation. As the unemployment gaps between Black and White, and Hispanic and White mothers were present even prior …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 2403
… Purpose: The purpose of this bulletin is to notify agencies of the … State Deferred Compensation Plan for the calendar year 2026 Background: Pursuant to IRS IR-2025-67, released on … The purpose of this bulletin is to notify agencies of the following maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … Authority of the State of New York Governor Nelson A. Rockefeller Empire State Plaza Performing Arts Center Corporation Greenway Conservancy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. The audit … June 30, 2015. Background Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual … NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfThe Economic Impact of the Great Outdoors
Outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs. While New York ranks fourth in the nation on GDP generated by outdoor recreation, outdoor recreation represents a more significant part of the economy in nearly every other state.
https://www.osc.ny.gov/files/reports/pdf/economic-impact-great-outdoors.pdfCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Hill 3,589 7.3 29.6 34.8 6 56.6 0 330 28.5 Sheepshead Bay/Gerritsen Bch./Homecrest 3,582 5.4 63.1 6.8 49.4 0 27.7 … 3,385 3.9 20.3 16.7 76.4 0 6.9 973 14 Bay Ridge/Dyker Heights 3,384 5.7 63.9 44 26.8 1.5 25 445 … 2,915 2.9 14.8 0 81.4 0.3 18.2 828 4.7 Co-op City/Pelham Bay/Schuylerville 2,838 5.4 44.8 21.7 18.4 56.6 3.3 287 18.4 …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19New Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdfThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfTax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13