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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: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.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.pdfVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly … reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, … more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to perform these acts …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Buffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
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)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured that fund balance … Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted appropriations) in fund … was not needed to fund operations. Overfunded three of the five reserves. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… Audit Objective Determine whether extra-classroom activity funds were adequately safeguarded and collections and … employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. The … of cash advances and prepare reconciliations to ensure funds spent are supported by adequate documentation and for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mNYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 … maximize long-term value.” The Fund's positive performance in some markets during the three months ending Sept. 30 was … bank actions that triggered broad market volatility in the international markets. The Fund’s value was $176.8 …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
The New York State Common Retirement Funds Fund overall return in the second quarter of the Funds 20152016 fiscal year was 413 percent for the threemonth period ending Sept 30 2015 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… years, less than half of the 27 check-off funds this report examines showed disbursements. Of these, only the … agencies administering tax check-off funds are required to report annually to the Legislature, the State Comptroller, … Tax Check-Offs Increase in Number, Disbursements Lag for Most Funds Related Reports 2021 Tax Check-Off Donations Report …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… in the Federal Payment Management System (PMS). Meanwhile, state payments must be made. State agencies should contact the federal awarding agency to … it may be necessary to make mandated payments from state funds. A CMIA federal interest liability will accrue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background … on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for the … (RTR) of direct care staff and whether the Department of Health (Department) was effectively overseeing this funding. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … the FSA and DCAP administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned … available for BOCES’ use. Officials were not aware of the unreturned funds until we notified them in January …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… support through personal income tax check-offs including fish and wildlife programs, missing and exploited children … by the Department of Environmental Conservation, for fish and wildlife management. DiNapoli’s report, coming after …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… on their personal income tax forms, but too much of this money remains unused when it should be fighting … Fund and the World Trade Center Memorial Fund) at the end of state fiscal year (SFY) 2012-13. No spending had occurred out of two funds – the prostate cancer check-off and the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataCOVID-19 Relief Program Tracker
… a relief program to view its funding and spending, or download this month’s data for all programs. Data through … $1.0 billion, Coronavirus Aid, Relief, and Economic Security (CARES) Act $4.0 billion, Coronavirus Response and … This funding administered by the Office of Temporary and Disability Assistance (OTDA) is intended to provide economic …
https://www.osc.ny.gov/reports/covid-relief-program-tracker