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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The last … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. Report the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14

Yates County – Court and Trust Funds (2025-C&T-1)

… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate … safeguard these funds. Key Findings The Treasurer delayed turning over $44,940 of abandoned property to the State … Comptroller for three years. The County Clerk’s register did not include one court and trust action identified in the …

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Supplemental Payments to Executive Employees

… during calendar years 2012 through 2014. Background Westchester County Health Care Corporation (WCHCC) is a State … Public Authorities Law. The primary mission of Westchester Medical Center is to serve as the regional health care referral …

https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees

Oversight of Pupil Transportation Services (Follow-Up)

… to (a) determine and define the qualifications of drivers, monitors, and attendants and to make the rules and … training and safety technique requirements for school bus drivers and school bus safety training instructors and make … District to certify to the Department that its school bus drivers have successfully completed the …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow

DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges

… fallen to a record low of 3.4 percent in February 2020, shot up to 20.4 percent in June, the highest level in 44 … Benefits Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum for the start of the fiscal year. Despite a balanced budget …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges

Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements

… the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act (Act), and is adequately monitoring and enforcing requirements of the … including preventing, abating, and controlling pollution. Wastewater has been identified as one of the top sources of …

https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutant

DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities

… An audit released today by New York State Comptroller Thomas P. DiNapoli found … relating to that child, the PIP only applies on a case-by-case basis and fails to make recommendations to … approximately 1,400 reports involving allegations of fatal abuse or maltreatment of children. OCFS issued 2,752 …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalities

Public-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed

… cost-effective solutions for its estimated $250 billion in infrastructure needs over the next 20 years, the state … agreements to successfully enable the state to move forward with much-needed capital projects, there are … burden the public with unwarranted costs such as excessive fees and toll increases. Unrealistic expectations and poorly …

https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressed

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… Legislature and Judiciary, and Debt Service appropriations lapse September 15th.The State University of New York (SUNY) … SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization Account appropriations lapse on March 31st, and SUNY Stabilization Account …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing

Controls Over Vehicle Use and Transportation-Related Expenses

… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … the Office of General Services, for fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair shops, the Contractor provides a network of authorized …

https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expenses

DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy

… through 2021. Nationally, food insecurity increased for the first time in over a decade to 11.2% during 2020 through 2022. “As the COVID pandemic ended, so did many of the enhanced federal benefits that helped … by $506.4 million, or 142%, from Jan. 2020 to Feb. 2023, when supplemental emergency SNAP allotments ended. SNAP …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy

Oversight of Career and Technical Education Programs in New York State Schools (Follow-Up)

… over a short period of time to prepare them for future careers in occupational fields such as dental assisting, …

https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-follow

SUNY Bulletin No. SU-291

… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the … (SUNY), authorizes the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage … in NYC $15.00 (effective December 31, 2018) *The increase to $13.00 for employees whose job location is within the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-291-december-2019-minimum-wage-increase-hourly-employees

DiNapoli: Local Government Debt Levels Off

… and schools and buy equipment,” DiNapoli said. “Too much debt can make it difficult for a community to adjust if … have declined by 12 percent over the same period as the cost of borrowing has decreased. DiNapoli noted that local … . Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-off

Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)

… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater … the Manager also purchased food totaling $100 for a District teacher to serve at a different private non-District event. Both of these …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28

Financial Oversight of the Advantage After School Program

… December 13, 2016. Background New York State created the Advantage After School Program (Program) in 2000 to provide … the Program through its Division of Child Care Services’ Advantage After School Program Unit. As of September 1, 2016, … as such, we believe reviewing on-site records at provider sites is a more reliable test. Additionally, OCFS …

https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program

DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services

… of Health needs to address the underlying reasons why children are not receiving the services they are entitled … are often delayed and how access can be improved.” DOH is tasked with developing a system that ensures children are … address barriers to equitable access to the program. The COVID-19 pandemic also created problems for families in …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-services