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Use of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability Assistance (Office) had … and practices to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and … Determine whether the Office of Temporary and Disability Assistance had sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases Municipal Audits
… City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget were reasonable and the town's 2018 … or services that may not be for valid authority purposes. In addition, the account clerk is authorized to use their …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces New $7 Million Investment in Northern Ireland
… and is a real endorsement of the strong entrepreneurial spirit which exists in Northern Ireland’s business community. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of … in 2010, making New York the first state in the nation to recognize sexually exploited minors as victims and not … To determine if the New York City Administration for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… Fiscal Year (SFY) 2021-22 Enacted Budget Financial Plan shows a remarkable improvement in the state’s financial … collections are up significantly, and our May Cash Report shows the state is $4 billion ahead of projections. It is … State Fiscal Year SFY 202122 Enacted Budget Financial Plan shows a remarkable improvement in the states financial …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… those two revenue sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… for a specific purpose, in compliance with statutory directives. A multiyear financial plan helps guide officials … The Board also did not develop a written reserve fund policy which, if established, could provide guidance on the … if implemented, will improve the District’s financial management. District officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTemporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant provides funds to assist low-income families and individuals through child care, tax credits and other services, but the largest … Cash Temporary Assistance is limited to 60 months for any adult. In January 2025, 204,974 people received …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceState Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230Dunkirk City School District – Financial Management (2017M-122)
… in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Wells Central School District – Financial Condition Management (2017M-70)
… is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Findings The District’s adopted budgets were unrealistic and included appropriated fund balance not used as planned to … budgets based on historical trends or other known trends and use appropriated fund balance to fund operations. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… because the Board funded them at year-end with surplus funds. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Develop a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mWorcester Central School District – Unassigned Fund Balance (2016M-1)
… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… for the 2015-16 fiscal year total approximately $9.3 million. Key Findings The District appropriated more fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementClymer Central School District – Financial Management (2016M-187)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Clyde-Savannah Central School District – Financial Condition (2015M-338)
… and Tyre in Seneca County. The District, which operates two schools with approximately 840 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates two … New Lebanon Central School District Financial Condition 2015M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222