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Oversight of Building Construction Site Safety
… of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, … managers, contractors, and subcontractors engaged in construction or demolition operations to institute and … From 2018 through 2020, 26% of all worker deaths in NYC were construction related. DOB reported that 2,003 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyComptroller DiNapoli Releases Municipal Audits
… District , Town of Leicester , City of Newburgh , Niagara County Court and Trust , Village of Scottsville and the Town of Ulster . “In today’s fiscal climate, budget transparency and accountability for … effectively.” Town of Ellicott – Justice Court (Chautauqua County) The justices did not segregate the duties of the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven … tax collections reached nearly $5.7 billion, an increase of $529 million, according to a report released today by New … keep pace with inflation for counties and cities outside of New York City. “New York City’s sales tax growth in the …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Thomas P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has agreed to … Retirement Fund's (Fund) request that they publicly report on and adopt board oversight of all direct and indirect … State and Local Retirement System on behalf of more than one million state and local government employees and retirees …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureTown of Sherburne – Budgeting (2025M-3)
… 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3XI.2.A Thresholds – XI. Procurement and Contract Management
… that are food, including milk and milk products or animal or plant fiber products, that are grown, produced, … in New York State or textile products manufactured from animal or plant fiber grown or produced predominantly in New … Contracts (BOC). Guide to Financial Operations REV. 06/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… to meet the needs of beekeepers requiring certificates to ship honey bees out of State. It was able to conduct all the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details on State aid … New York State Education Department (NYSED) in November 2023 to correct an identified error. However, officials did …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Schenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Language Access Services (Follow-Up)
… Services (Report 2022-S-38 ). About the Program New York State Executive Law Chapter 18, Article 10, Section 202-A (Executive Law), which took effect on July 1, 2022, codified and expanded the State’s language access policy requiring translation of vital …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualMontrose Fire District – Claims Auditing (2025M-53)
… audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The claims audit is often … was a sole source purchase. 13 claims that included sales tax totaling $228.District officials told us they were aware … 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/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject to the … aspects of our findings. Appendix C includes our comments on issues raised in the District’s response. We conducted … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… the New York State Common Retirement Fund, wrote to fellow Tesla Inc. shareholders urging them to reject Elon Musk’s … to vote against all directors standing for reelection at Tesla’s Nov. 6 Annual Meeting, citing their failure to … encouraged shareholders to support his proposal to amend Tesla’s new bylaw that severely restricts shareholder …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesTransforming the Procurement Function
… whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved … January 2017 through August 2023. About the Program The MTA comprises the nation’s largest bus fleet and more subway …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionState Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… and 3.2 percent, respectively, over the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent over the same periods in 2017. Most of the economic factors that typically explain …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their … to the financial pressures on local governments and school districts across the state. “School districts are caught in a financial bind and are … New Yorks school districts have faced major fluctuations in their …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows