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State Comptroller DiNapoli Releases Municipal Audits
… available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… consequences. In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper … ensure timely abatement. To fund waste tire management and recycling efforts, the Environmental Conservation Law (Law) established a waste tire management and recycling fee of $2.50 for each new tire sold. All fees are …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… including funding, according to a report on the city’s June 2023 financial plan released today by State Comptroller … risks of $4.8 billion in FY 2025, $6.6 billion in 2026, and $8.3 billion in FY 2027, and projects potential … Review of the Financial Plan of the City of New York (June 2023) Fiscal Cliffs Dashboard Rainy Day Fund Report …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) … gravel-size rock. Millings are generally collected during road paving projects that require a certain depth of the existing road to be milled and removed before the road is paved. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Overtime Limits – Enhanced Reporting
… automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … If you begin submitting reports using enhanced during 2026 , the automatic capping feature will be in effect for … 2025 were used to calculate your members’ limits for 2026. Therefore, the automatic capping feature is in effect …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfReview of the Financial Plan of the City of New York - May 2016
On April 26, 2016, the Mayor of the City of New York released his executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2017.pdfMetropolitan Transportation Authority: The Cost of Judgments and Claims - June 2008
Over the past 12 years, the three largest operating agencies of the MTA paid out more than $1.1 billion on 86,875 claims for personal injury or property damage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2009.pdfNew York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… rules and regulations, thereby assisting residents in the community served by Homebase providers to secure permanent … rules and regulations thereby assisting residents in the community served by Homebase providers to …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsElevator Safety
… that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB inspects some elevators, oversees the … elevators are tested, and monitors the results. The Building Code requires elevators under DOB’s jurisdiction to …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyAddiction Support Services During Emergencies (Follow-Up)
… any incidents. Further, in 2013, the State created the New York State Evacuation of Facilities in Disasters System …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followSelected Aspects of Travel Expenses
… (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, Metro-North Railroad, and MTA Capital Construction – … directive) which states that “MTA Headquarters and each of its Constituent Agencies shall issue Agency-specific … this policy instruction for the recording and claiming of reimbursement for eligible employees travel and business …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesAccess-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … copy of the reports to the MTA's third-party administrator for automobile liability insurance, Claims Service Bureau … result from the accidents. The 14 carriers are covered for personal injury and property damage through MTA's captive …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… pre-pandemic levels, according to a report released today by State Comptroller Thomas P. DiNapoli. Even with … of city households in poverty increased over 2021 and is up 8.7% since 2017, reversing a downward trend seen before … and renters in the city both rose from 2017 to 2022, up 11% and 4.1% respectively. People are considered cost …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyCompliance With Special Education Regulations for the Provision of Services
… education services within the required 60 school days for 18 percent of the eligible students in school year 2016-17. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… building, such as securely-attached mats at the accessible entrance. Recommendation Town officials should assess the … taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33