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Small Businesses and the Economic Recovery: Work in Progress
… November 23, 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative … Businesses in New York were more severely impacted by the COVID19 pandemic in the spring of 2020 than in the rest of the nation and the negative …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressPublic Health – 2023 Financial Condition Report
… public health emergency. Federal restrictions during the pandemic have also prevented the State from implementing a … State Medicaid spending by an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. State … the Essential Plan or Child Health Plus (which provides coverage for children under the age of 19 with incomes above …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… More than 30 years after the Americans with Disabilities Act (ADA) prohibited discrimination on the basis of a disability, too many New York City Parks … our city parks, playgrounds and beaches,” DiNapoli said. “The city has made progress over the years, particularly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… post-pandemic including child care deserts, low wages and high prices that are putting a financial strain on … well below the state’s median, making it hard to attract and retain the workforce needed to provide services. An … care system is integral to the state’s economic future and must remain a priority for policymakers.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their goals, New York State … Action Plan to protect investments, DiNapoli has called on companies to focus on the climate change risks they face, to report on and … their greenhouse gas emissions GHG and regularly report on their progress toward meeting their goals …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsNYS Common Retirement Fund Announces First Quarter Results
… the State Fiscal Year 2018-2019 was $209.2 billion, based on a 1.53 percent investment return over the three-month … investment performance reporting in 2009 as part of his on-going efforts to increase accountability and transparency. … the Fund has an investment approach which capitalizes on market opportunities and weathers market ups and downs. …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-city2019 Annual Audit
… whether payments were appropriate and: (i) complied with the New York State Workers’ Compensation Law, (ii) were consistent with applicable fee schedules, and (iii) complied with the Board’s policies and procedures. Background The … determine whether payments were appropriate and i complied with the New York State Workers Compensation Law ii were …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditWyandanch Union Free School District – Budget Review (B25-7-3)
… their proposed budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendations This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Jefferson County Probation Department – Restitution Payments (S9-20-10)
… victim restitution payments promptly and appropriately. Key Findings Department officials did not always properly … or maintain sufficient undisbursed restitution records. Key Recommendations Establish adequate policies and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… victim restitution payments promptly and appropriately. Key Findings Department officials did not always properly … or maintain sufficient undisbursed restitution records. Key Recommendations Establish adequate policies and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Boquet Valley Central School District – Procurement (2021M-132)
… (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… (Corporation) officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: … Corporation officials provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanCanajoharie Central School District – Fuel Purchasing (2021M-170)
… adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage … the total amount of high-credit risk fees paid. Key Recommendations Solicit bids as required and in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Wayne Central School District – Property Disposal (2021M-161)
… District property in a proper and cost effective manner. Key Findings The Board and District officials have not … taken corrective action since these reports were issued. Key Recommendation Adopt a more comprehensive written policy …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Albion Central School District – Financial Management (2021M-200)
… Could not explain how the Finance Committee participated in the budgeting process or identify what reports the … practice of overestimating appropriations resulted in the District levying more real property taxes than needed and resulted in the accumulation of surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Wolcott – Financial Management (2020M-131)
… managed the Town of Wolcott’s (Town) financial condition. Key Findings The Board did not effectively manage the Town’s … hampered by not requiring regular financial reporting. Key Recommendations Ensure taxpayer equity by budgeting and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Keene Central School District – Transportation State Aid (2021M-63)
… aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all … of the District’s State aid receipts, records and reports. Key Recommendations File the appropriate State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Village of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … for payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use … policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the period July 2016 through April 2019. The CEO paid this reimbursement in April 2019. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home