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Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and … Brighter Choice Charter Middle School for Boys Financial Operations 2013M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… sidewalk replacement. Further, because property owners are required to reimburse the Town for sidewalk replacement, a … contracts are competitively bid and properly awarded as required. Ensure that project requirements and costs are …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… standards, averaging 5.3% from fiscal years 2024 through 2026, the city will have to prepare for the potential … that could exceed $2 billion annually by FY 2024. The risk assessment grows to $5.9 billion in FY 2026, which could …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities find employment services, according … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state … New York state is failing to promote and increase use of a key system …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance (OTDA) can take steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance … The New York State Office of Temporary and Disability Assistance OTDA can take steps to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… exchange for liability relief, technical assistance, and tax credits from the state. The program is an alternative to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical supply company McKesson Corp. , …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… state offers many worthy causes for income tax filers to donate to on their income tax forms, but money from less than …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides … to all of New York’s cities (other than New York City), and towns, as well as nearly all 1 villages. While AIM … are made at various times throughout the year, towns and villages receive their AIM payments annually in …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaImproper Payments Related to the Center of Excellence for Cancer Program
… controls are in place to prevent multiple payments for the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims … controls are in place to prevent multiple payments for the same services related to the Center of Excellence for …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Application Review and Site Permitting for Major Renewable Energy Projects (Report 2023-S-52 ). … was designed to put the State on a path to zero emissions in all economic sectors and requires 100% carbon-free …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/application-review-and-site-permitting-major-renewable-energy-projects-followDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… accommodations for workplace flexibility and encouraging employers to practice inclusive hiring can help improve … for jobs that cannot be done remotely, and educating employers about the benefits of hiring people with …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013.pdfReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013_0.pdfAverage Estimated Costs for County and Town Special Improvement Districts
AVERAGE ESTIMATED COSTS FOR COUNTY AND TOWN SPECIAL IMPROVEMENT DISTRICTS
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2024-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdf