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New Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfHousehold Debt in New York State
At the end of 2021, national household debt totaled $15.6 trillion, with New York households comprising $869.4 billion or 5.6 percent of the national total, ranking New York fourth in the nation (consistent with the State population rank) after California, Texas and Florida.
https://www.osc.ny.gov/files/reports/pdf/household-debt-in-new-york-state.pdfOpinion 88-25
… board may exclude nonresidents of a park district from the facilities of the district. However, the town board may also permit nonresidents to use park district facilities, with or without a fee. If the town board permits use of park district facilities by nonresidents, it may impose reasonable …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 93-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for … village justice to the custody of the county sheriff, is a charge of the village or the county. With certain exceptions, …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: Local Governments Challenged by Slow Revenue Growth
… such as health care, according to the 2016 annual report on the state’s local governments released today by State … varied by region, counties are particularly reliant on sales tax revenues. School districts, towns and villages rely on the property tax for approximately half of their revenues. …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthHoltsville Fire District – Financial Management (2025M-4)
… establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an additional … the funds. The District’s tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have … establish two capital reserve funds. Board meeting minutes from 1972 (the year the District was established) mention the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… report emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills … door, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Town of Lockport – Fuel Inventory (2025M-54)
… to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for … fuel cards. Strong and effective internal controls are required to ensure all fuel inventory is safeguarded and all … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 173 of the 310 (56 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Physical Accessibility to Programs and Services (2025-MS-1)
More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs According to the ADA Update A Primer for State and Local Governments by the year 2030 approximately 715 million
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… number of UI claims, necessitating continued borrowing from the federal government beginning in May 2020. If New …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli Releases Annual IDA Report
… end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released … (0.1%). The number of IDA projects has declined by 9.3% from FYEs 2013 to 2023, while the total project value of all … created by all IDA projects in FYE 2023, a decline of 5.2% from the prior year. While this reflects 11,181 fewer jobs, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfTown of Brant – Transparency of Fiscal Activities (S9-25-23)
Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/brant-town-s9-25-23.pdfTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/coventry-town-s9-25-32.pdfTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/marathon-town-s9-25-21.pdfDOHMH Language Services - Chinese – (traditional Hong Kong)
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-hk.pdf