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IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. The Act mandated that … The Single Audit Act The Act was first enacted by Congress in 1984 and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … under the Office of Central Maintenance Facilities, and are responsible for managing the acquisition, maintenance, … various Transit and MTA Bus user groups, such as Transit’s Signals, Elevator and Escalator, and Track Departments and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followState Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Livonia Central … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wells – Records and Reports (2024M-59)
… audit the Supervisor’s records as required by New York State Town Law (Town Law) Section 123. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Island Experienced Gains in Farms and Farmland
… an economic engine for their communities and an essential part of our food supply system. This is especially true on … P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there are increasing … an economic engine for their communities and an essential part of our food supply system …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOrleans County – Court and Trust Funds (2024-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development … to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to reach the goals, and appropriately …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingBroker Search for Internal Equity and Fixed Income
… (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 months thereafter. … Please revisit this website page on February 16, 2026, for instructions on how to apply. Requirements As part …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followTown of Lewis – Records and Reports (2025M-17)
… to maintaining the accounting records, which resulted in errors and deficiencies in the Town’s accounting records. The errors and deficiencies … to, the following: The Clerk did not record $94,400 in Community Development Block Grant (CDBG) funds received …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment … online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capChenango County – Court and Trust Funds (2025-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… Review The purpose of our review was to determine whether County officials established appropriate controls to … for court and trust funds for the period January 1, 2024 through September 3, 2025. Background Pursuant to a … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3State Comptroller DiNapoli Releases Municipal and School Audits
… and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State … totaling $1.7 million were inventoried, the district’s inventory records lacked sufficient detail to account for and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsPhysical Accessibility to Programs and Services (2025-MS-1)
… individual reports for the following municipalities: City of Auburn , Town of Babylon , City of Batavia , Town of Big Flats , Town of … or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … one in four adults in the United States have some type of disability and more than one in 10 have a mobility …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1