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Financial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… to care for the vulnerable population it serves during the COVID-19 pandemic. The audit covered the period from January … Specifically, OPWDD developed and issued specific COVID-19 plans to only State-operated Intermediate Care … documents considered pandemics as a risk even before the COVID-19 pandemic, OPWDD did not take proactive steps to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followCheektowaga Central School District - Capital Project Management (2022M-90)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School … in a transparent manner. Key Findings The Board and District officials did not manage the Project in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Downsville Fire District – Procurement and Claims Audit (2022M-130)
… in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to Board … and approved prior to payment. Discontinue using the debit card. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Objective Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … Determine whether the Livonia Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… plan to help secure and protect business office IT systems in the event of a disruption or disaster. Key … help them adequately secure and protect business office IT systems in the event of a disruption or disaster. Without a … plan to help secure and protect business office IT systems in the event of a disruption or disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationCity of Long Beach – Budget Review (B24-7-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… federal government does not deliver direct aid to state and local governments soon, according to a budget analysis … budget this year was aided by better-than-projected income and business taxes and low interest rates for refinanced debt. The city has so … federal government does not deliver direct aid to state and local governments soon …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefXII.5.K Federally Reportable Payments – XII. Expenditures
… that must be reported to the Internal Revenue Services (IRS). The IRS requires the annual reporting of certain payments made to … processed using regular Vendor IDs, Business Units need to code vouchers with the appropriate “Withholding Class” code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsDiNapoli, Social Security Administration IG Ennis Announce Guilty Plea of Maryland Man for Stealing Deceased Mother’s Retirement Payments
… of Jamaica, Queens, who moved to Maryland to live with her son, Bump. In 2019, a concerned neighbor reported to the SSA … in order to continue receiving her payments. When her son appeared instead, the SSA questioned him. He stated that …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-social-security-administration-ig-ennis-announce-guilty-plea-maryland-man-stealing-deceasedWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… reports. From January 1, 2023 through December 31, 2024, the Department’s disbursements totaled $260,823 and … annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant … 1, 2023 through December 31, 2024. 3 The IRS uses this form to obtain information about tax-exempt organizations, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… (Board) contracted with a management company (Company) to provide management services. The contract states the … School’s procurement of IT assets and services integral to the School’s operation. The Company’s Regional … The Company contracts with a managed service provider to provide IT support and services to the School. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Shareholders to Exxon: It's Time to Address Climate Change
… York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors will hear directly from major shareholders who …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… Inc., Warner Bros. Discovery Inc., Zillow Group Inc., Paramount Global, and Zoom Video Communications Inc. , agreed …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… cities (32.7%) received their first installment of ARPA funding in an amount that exceeded 10% of their 2019 total … State Aid - The Aid and Incentives for Municipalities (AIM) program represents the largest amount of unrestricted … (SFY) 2024-2025 Enacted Budget provides $715 million in AIM funding for all cities, towns and villages outside of New …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… 2020, with deficiencies under a Conditional Acceptance (CA) agreement. Further, the deficiencies were not corrected … Prioritize the correction of all outstanding items on CA cars so that they can be finally accepted. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementState Comptroller DiNapoli Releases State Audits
… Reimbursable Cost Manual (2015-S-40) For the year ended Dec. 31, 2013, auditors identified $81,581 in costs for … claims totaling $1.6 million paid between Jan. 1, 2014 and Dec. 31, 2015. …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10-response.pdf