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DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… levels and welcome a record 68 million visitors by 2025. “The number of tourists is nearly back to pre-pandemic … risen over that time, including average daily hotel room rates, which exceeded $300. The uptick is projected to … down with over 39 million overnight visitors projected in 2025, compared to Las Vegas and Los Angeles at just over 29 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… will continue to take corrective action. Their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Village of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… Center in the Bronx and Crossroads Juvenile Center in Brooklyn. ACS is responsible for admitted youths’ safety, … and can include escape, injuries that lead to a hospital visit or fire. Incidents required to be reported …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and budget cuts on the federal level pose a significant threat to the city’s finances, according to a report released today by … Projected budget gaps for New York City in the coming years appear manageable but tax changes and budget …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetCongregate Meal Services for the Elderly
… years ended June 30, 2016. Additionally, we conducted on-site observations and interviews at senior centers through … including $216 million and $43 million in City and State funding, respectively, with the remainder from federal … and cultural activities, as well as information on, and assistance with, benefits. A contract indicates the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … Spending by school districts remained below 1 percent for three years starting in 2011, but ticked up at a higher … districts, towns and villages rely on the property tax for approximately half of their revenues. The property tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need … data and the list of persistently dangerous schools on its website, and provides assistance to help schools comply with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followVillage of Washingtonville – Budget Review (B24-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 … budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the … million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Middlesex Fire District – Procurement (2025M-135)
… for taxpayers, prevent conflicts of interest and maintain public trust. Seeking competition also guards against … We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… 2024, including about $11.9 billion PBCA funds, $4 billion standard HCV funds, and $78.9 million through the CARES Act. … in need of housing assistance. HCR did not meet HUD’s standard 95% HCV voucher utilization threshold during any …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 1959
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2022. Outreach to employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Parks a Growing Attraction
… New York’s extensive network of state parks are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and educational opportunities. The New York State Office of Parks, Recreation and Historic … New Yorks extensive network of state parks are an important …
https://www.osc.ny.gov/reports/state-parks-growing-attractionAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2386.1
The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA and PEF Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outNorth Creek Fire District – Board Oversight (2025M-86)
… is spent prudently to provide necessary fire and emergency services. The District’s budgeted appropriations for 2025 … budgets taking into consideration multiyear financial planning. For example, during the audit period the Board … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Pearl River Fire District – Purchasing (2016M-407)
… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and … receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used … Determine whether extraclassroom activity ECA collections are appropriately supported accurately recorded and deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsBay Shore Union Free School District - Procurement (2018M-212)
… were ordered and if competition was sought for goods and services not subject to competitive bidding. Key Findings … approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as required by … purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior approval, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212