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DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York City, were in service-providing industry sectors in 2024, with jobs in the health care and social assistance … of $78,013 on Long Island. Statewide findings include: In 2024, health care and social assistance, the largest industry … Retail trade, while still the third-largest sector in 2024 with close to 836,000 jobs, has experienced an overall …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mState Agencies Bulletin No. 1559
… Institutional Services Unit BU04 Background Pursuant to a side letter contained in the 2011-2016 Agreements between … no successor Agreement is in place as long as there is a mutual agreement of the parties. Per notification from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1559-2017-special-assignment-duty-pay-civil-service-employees-associationWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… Westminster Community Charter School Procurement of …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesOpinion 2002-3
… DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … may not expand the activities of a public dock district to include maintenance and operation of recreational … board may expand the activities of a public dock district to include maintenance and operation of recreational …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Town of Olive - Accrued Leave and Information Technology (2019M-84)
… leave records. Determine whether Town officials ensured the information technology (IT) systems were adequately … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES This section discusses how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsDeposit Central School District - Financial Condition (2018M-204)
… should examine ways to gain more control over cafeteria menu options in an effort to increase student participation. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… Additionally, over 30 seasonal workers were excluded from SHP Training and one of the two SHP Trainings provided …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 … Ulster Board of Cooperative Educational Services Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed … audit statewide town hyde park …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… complete report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed annual sexual … not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP … audit city white plains statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Opinion 93-7
… of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, …
https://www.osc.ny.gov/legal-opinions/opinion-93-7XII.1 Expenditures Overview – XII. Expenditures
… Payment Certification Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations … Processing Post-Payment Activities Special Considerations Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate … provide adequate supporting documentation before granting exemptions. Maintain documentation to support eligibility for …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the … could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 … Town of Monroe Water System Accountability and Electricity Cost …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Homeless Housing and Assistance Program – Project Selection and Maintenance
… as they act as a control to alert HHAC of possible red flags or warnings for issues that may require attention. Forty-six annual reports were delinquent, with delays ranging from …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenance