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Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followEmployment Recovery Is Slow for New Yorkers with Disabilities
… however, the unemployment rate continued to increase in 2021 before declining to 11.9 percent in 2022, a rate 3.7 … with Disabilities Have Been Derailed by COVID-19 , June 3, 2021, at … /reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021 . 2 Data showing the New York State share of …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business … of fuel at a cents-per-gallon rate at different points in the distribution chain, depending on the product involved. … the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt from PBT include sales to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followDanby Fire District – Claims Audit (2020M-149)
… Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… Are on the Path to Recovery, Others Are Not Job losses from the pandemic and the ensuing economic shutdown were … employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State … unemployment rate ticked up to 8.9 percent in February from 8.8 percent in January (on a seasonally adjusted basis). …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Chautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52 ). About the Program The … report Medicaid Program Oversight of Managed LongTerm Care Member Eligibility Report 2020S52 …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followOpinion 88-42
… sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater … of the right of setoff the same as a natural person (see, e.g., Mtr of Feinberg v Bd of Ed , 74 Misc 2d 371, 344 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to delivering food and storing goods, the … the pandemic. Employment Private Sector Comparison City, State and Nation Average Annual Salaries Freight Container …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingDiNapoli Honors Hispanic Leaders
… District 17 Yadira Ramos-Herbert, first Latina Mayor of the City of New Rochelle Maria Kercado, President, Labor Council for … County Legislator District 17; Maria Kercado, President of Labor Council for Latin American Advancement; Judith …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 1, 2024: * For a listing of funds under the Budgetary (or “cash”) basis, see section XV.15 of the GFO, Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrDiNapoli Releases Report on Nonprofit Industry
… State Comptroller Thomas P. DiNapoli released a report that … organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the … nationally between 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME includes devices and equipment that are available to … at no additional cost (because the purchase price of the DME has generally been met). In contrast, oxygen equipment—a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli Releases Climate Action Plan
… Panel, and Senior Advisor at Mantle314 . “Other pension funds and investment managers would be well served to use the … initiative among the nation's largest public pension funds," said Mindy Lubber, Ceres CEO and President . "It …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planPrivacy and Security of Student Data (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Privacy and Security of Student … complete, interconnected systems of educational services in the United States. SED administers school aid, regulates … Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The … for adopting policies, local laws and ordinances. The Mayor is the City’s chief executive officer and is generally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… Local government sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same … increase in collections, according to a report released today by State Comptroller Thomas P. DiNapoli. This …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterWells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdf