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Administration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… with the RCM’s guidelines. $82,634 in ineligible rent expenses, including $81,976 in over-allocated agency … administration facility expenses and $658 in unsupported rent for its school’s instructional site. $72,924 in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village officials and employees use Village-owned IT assets (e.g., computers, laptops and tablets) to perform …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli Releases Report on Pre-Pandemic Migration Trends
… updated. Policymakers can utilize this data as a resource for evaluating the impacts of changing economic conditions … income tax is the single largest state revenue source for New York, accounting for two of every three tax dollars,” DiNapoli said. “New …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… promoting accountability and reducing opportunities for financial mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages … to examine and determined 25 did not file their AFR for fiscal year 2023, four filed their report significantly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… seekers and fiscal cliffs for several programs. Given current reserve levels, budget risks, and an uncertain … in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … Still, the city projects budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli: NYRA's Future Uncertain
… million over five years and management has yet to develop a formal plan to make these operations profitable, according … deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue stream isn’t guaranteed to … the state,” DiNapoli said. “NYRA needs to come up with a plan to make money on racing operations, especially as it …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases Audits
… non-English languages and Executive agencies to publish a Language Access Plan (Plan) to ensure meaningful access to … by the County Clerks (County DMVs). A prior audit, issued in October 2023, found that some offices were not using … Authority (MTA), New York City Transit (Transit) is responsible for operating the subways and most of the …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School District Audits
… stored unused IT assets in an unsecured area, an unlocked cabinet in a classroom, and did not track or monitor who …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … the assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … did not document their efforts to obtain competition for purchases. The Board did not establish policies or …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … of Health, Medicaid Program: Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program … also receiving opioids as part of a Treatment Program for opioid use disorder. These recipients may have received …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsKerhonkson Fire District – Board Oversight (2025M-124)
… financial activities? Audit Period January 1, 2024 – March 12, 2025. We extended our audit period to review the … 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of fire … within the required time period. The report includes 12 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Child Care Stabilization Grants (Follow-Up)
… To assess the extent of implementation, as of June 2026, of the three recommendations included in our initial … To assess the extent of implementation as of June 2026 of the three recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/child-care-stabilization-grants-followDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… Thomas P. DiNapoli today announced that ExxonMobil has, at long last, met the New York State Common Retirement Fund's … protection policies to prohibit discrimination based on sexual orientation and gender identity. Exxon's adoption of the Fund's proposal ends a long-running dispute between the corporation and a host of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, a former fire chief and treasurer, pleaded … New York. “Instead of safeguarding fire department funds, William Storrs abused his position as treasurer and chief to … State Police Superintendent Steven G James announced that William Storrs a former fire chief and treasurer pleaded …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli Releases April State Cash Report
… "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were nearly $1 billion … from payments made with annual tax returns and requests for filing extensions as well as an increase in refunds. The … $1.1 billion, or 10.9 percent, higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… in an online application; and must use the designated account codes required for each type of transfer as well as … workflow. Chartfield coding Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in … will be the fund used in the opposite accounting entry, main fund field.For ease of reconciliation, transfer amounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers