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Child and Dependent Care Credit
… the New York State Office of Children and Family Services (OCFS) or the New York City Administration for Children’s … Department to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our … valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditChateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… prepare the budget and monitor the process to ensure it is followed. Develop and implement a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Trumansburg Central School District – School Lunch Operations (2015M-171)
… 2013 through January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Irvington Union Free School District – Information Technology (2016M-266)
… The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266DiNapoli: Local Sales Tax Collections Up 3% in November
… reflects reported sales by vendors. The next quarterly numbers (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberAvon Central School District – Financial Management (2024M-75)
… by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Comptroller DiNapoli's Legislative Program
… contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political … Payments Interest Eligible – S.8253 (Brisport) - Allows for the payment of interest on unclaimed spousal and child … dollars. Protest Procedures – S.8385 (Comrie) - Requires all state agencies and public authorities to provide bidders …
https://www.osc.ny.gov/legislationTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… invoices. Key Recommendations Ensure compliance with New York State General Municipal Law (GML) and Town …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … analysis and the limited data to support it, it is unclear how rigorously TBTA has examined the options related to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… informed that outreach efforts at LIRR stations within NYC were only taking place on overnight shifts Sunday through …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachOpinion 97-26
… between zone of assessment and remainder of district) TOWN LAW, §176(27): (1) If a fire district board of fire … of zones of assessment in a fire district pursuant to Town Law, §176(27). You ask the following questions: (1) May the … Pursuant to the procedures set forth in Town Law, §176(27), the board of fire commissioners of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… 93-24, p 42; cf . Wells v Town of Salina , 119 NY 280). We find no statute that expressly or by necessary implication …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 9.9% $3,588,694,869 7.0% $74,121 Other Services (except Public Administration) 51,571 10.5% $3,091,409,069 6.1% … Fishing and Hunting 3,736 0.8% $275,349,343 0.5% $73,702 Public Administration 1,607 0.3% $178,242,038 0.3% $110,916 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 90-11
… who are required to work hours beyond the normal work week may receive compensatory time off in the absence of a … who are required to work hours beyond the normal work week may receive compensatory time off in the absence of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-11DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… days. DiNapoli's auditors, however, found that on average it took 228 days to complete such investigations, including … out-of-state licenses to ensure they meet requirements, it lacks critical tools to confirm a nurse meets the state's … identify instances of misconduct and criminal convictions. It instead relies on nurses to self-disclose, which they are …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority … provisions of the Law and is subject to the rules of the NYC Municipal Civil Service Commission . As such, Transit … The resulting eligibility lists are provided to the NYC Department of Citywide Administrative Services (DCAS), …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… percent in 2015. Interest paid on late contracts was also down from $195,663 the year before to $129,824. Another … Conference and the Catholic non-profit organizations it represents are grateful to Comptroller DiNapoli for the … processed late, the amount actually paid varies because it may have been waived, not paid or reported in a different …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… which will specify sources of emissions that must purchase allowances and other terms of the auctions are under … allowing local governments and school districts to purchase up to $150,000 of locally grown foods. New York …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture