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DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… the largest decline in staffing since the Great Recession of 2008. Despite the city hiring over 40,000 new employees in … it also must prioritize a clear understanding of staffing challenges at its agencies and be transparent … agencies, with 11 experiencing a decline in staffing of more than 13%. The Department of Correction had the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026State Comptroller DiNapoli Releases School District Audits
… funding levels resulting in overfunded reserves that are not used. Auditors found the district’s retirement … debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are … Livingston Manor Central School District – Cost-Effective Expenditure Control (Delaware County) Auditors commended …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Key Findings District officials did not perform a cost-per-meal analysis and did not ensure cafeteria operations … to almost $179,000. Key Recommendations Complete a cost-per-meal analysis and, where possible, explore methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Management of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… biggest cities will be capped at 2%, the same as last year, according to data released today by State Comptroller … factor at 8% for those with a June 30, 2024 fiscal year end. “School and local communities are still navigating … states biggest cities will be capped at 2 the same as last year according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165DiNapoli Releases Analysis of Enacted State Budget
… from DOH indicates that the proposed federal changes could result in estimated lost federal funding of $10.1 billion and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… made 12 unsupported adjustments totaling $1,981 to four customer accounts without any review or approval and the … proposed budget includes approximately $10.9 million in health insurance appropriations; this appropriation is $1.5 million, …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York on Stronger Financial Footing
… Reserve Fund for the first time since 2008, according to a report on the recently enacted state budget released today by … service and Personal Income Tax refunds, according to the report. While indicative of an improved cash position, the … tax credit for manufacturing companies. DiNapoli’s report notes the final budget: Increases school aid by 5.4 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 88-65
… §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …
https://www.osc.ny.gov/legal-opinions/opinion-88-65West Babylon Union Free School District – School Lunch Operations (2016M-243)
… school and five elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students … employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year totaled approximately … than the revenue generated by the meal sales. School lunch productivity is lower than industry standards. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… Audit Objective Determine whether Salmon River Central School District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials did not … care students enrolled care students enrolled at other school districts. Officials made payment errors for 14 (45 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… insecurity in New York declined by over 16 percent between 2008-2010 and 2017-2019. And despite the economic … FIGURE 1 – Rates of Food Insecurity, New York and U.S., 2008-2010 – 2019-2021 Source: USDA ERS Food …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… expenses were funded with revenues of approximately $3.4 million derived from billing area school districts for … $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 years ago. In 2025, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores