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Niagara Charter School - Information Technology (2018M-172)
… and sensitive information (PPSI) on, or accessed by, the School’s information technology (IT) assets is properly … and periodically monitor their use in accordance with the acceptable use policy. Ensure that virus protection is … private and sensitive information on or accessed by the Schools information technology assets is properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… New York City public high school students are not getting the arts education … of 310 New York City students who attended 166 public high schools from 2007 to 2011. In New York, high school …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsJohnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfAccess to Preschool Special Education Services (2023-S-1)
To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and regulations to promote timely access to services for children across New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s1.pdfVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
Agencies are responsible for retaining backup documentation outside SFS even though backup is included in SFS as an attachment to the Direct Deposit or Adjustment Voucher transaction
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… to last year when inflation was more than twice as high and New York City’s taxable sales were surging,” … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 … City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Taxes – 2023 Financial Condition Report
… 1, 2023. The 5.1 percent increase in Consumption and Use Taxes was due, in part, to continued inflation partially … offset by the impact of the suspension of sales and excise taxes on motor fuel from June 1 to December 31, 2022. The … limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the business entity …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesDiNapoli: Local Sales Tax Collections Up 2.3% in October
… DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as they finalize their …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… billion, up $53.3 million compared to the same time last year. “Local sales tax growth in July continued at a moderate … to growth rates from before the pandemic,” DiNapoli said. “This may be slower than some local officials anticipated … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… in the rest of the state totaled $805 million, a decrease of -2.2%. Nearly two-thirds (37 of 57) of counties … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearState Agencies Bulletin No. 1910
… Suffolk, and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in … Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… state increased their spending heading into the holiday season, with all regions seeing year-over-year increases for … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for October to December) will be …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberWesthill Central School District – Information Technology (2021M-32)
… (IT) controls over the District Office’s network to safeguard personal, private and sensitive information … 31 enabled network user accounts on the District Office domain controller. Six unneeded network user accounts, seven … shared user accounts and three user accounts were found with unneeded administrative permissions. Provide formalized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… in New York state increased by 2.5% in October compared to the same month in 2022, according to an analysis released … collections, as was seen in the years before the pandemic, is a positive sign of stability and could help local … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and will be … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections Up Slightly in May
… local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local … the state totaled $862 million, a decrease of 1.8%. Most (47 out of 57) counties experienced some year-over-year …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdf20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552
https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit