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Federal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfFederal Funds To New York City: Temporary Assistance for Needy Families
TANF funding is expected to be the City’s largest source of direct federal funding in fiscal year (FY) 2025, at about $2 billion, with more than half allocated to the Department of Social Services (DSS).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-temporary-assistance-for-needy-families.pdfGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesse-valley-2022-39.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highlands-2021-152.pdfRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfOversight of Undistributed Child Support Funds (2017-S-17) 90-Day Response
To determine if the Office of Temporary and Disability Assistance’s oversight and guidance are sufficient for local social service districts to effectively...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s17-response.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … record and report Department funds. As a result, the Board of Directors (Board) lacked reliable information that was … Furthermore, the Department has an increased risk of theft and waste of Department resources. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… and report Department funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new Treasurer (current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Town of Hanover – Procurement (2025M-58)
… bookkeeping, auditing and water testing services. As a result, Board members may not have known about other …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… service. The Board’s general lack of oversight of and policy development for the District resulted in excessive … service The Boards general lack of oversight of and policy development for the District resulted in excessive …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, none of …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds? Audit Period January 1, 2024 – … Did the Arkport Hose Company No 1 Inc Company Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1NYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) and opportunistic strategy alternatives and real assets (0.6 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… of the Fund’s 2015-2016 fiscal year was -4.13 percent for the three-month period ending Sept. 30, 2015, according … weather such ups and downs and provide retirement security for generations to come. While we’ve seen some recovery in … quarter, there is no question that this is a tough year for investors.” The Fund's estimated value reflects benefits …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsBuffalo United Charter School - Financial Management (2018M-197)
… (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Tuckahoe Common School District - Financial Condition (2018M-191)
… Adopt realistic budgets based on historical or known trends. Use appropriated fund balance to fund … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191