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Selected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… that are likely to affect the state’s economy, finances and safety net. “The Executive Budget for the upcoming state … that have injected unnecessary volatility into the state and national economies, and disruptive changes in the state’s … Spending Growth DOB estimates All Funds spending to grow by just 0.7%, or $1.7 billion, in SFY 2027, reflecting …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetPayroll Improvement Project Bulletin No. PIP-011
… Purpose The purpose of this bulletin is to inform users of changes to the Savings Plans navigation, page, and process in PayServ 9.2. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Comptroller DiNapoli Releases Audits
… managed by the Broadband Program Office (BPO), a division of Empire State Development (ESD)—was designed to ensure that … however, the Program did not achieve its overall goal of providing statewide broadband availability. In March 2021, … the problems identified in the initial audit report. Of the initial report’s three recommendations, one was …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) Capital assets include … to assess the effectiveness of certain programs. A prior audit, issued in October 2021 found, with few exceptions, … ESD partially implemented both of the initial report’s audit recommendations. Office of Mental Health – Maximizing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… with DiNapoli’s office in time to receive a fiscal stress score declined in FYE 2024, dropping from 264 in 2023 to 240. … its financial reports in time to receive a fiscal stress score may indicate a lack of proper financial management, … in fiscal stress in FYE 2024 had not received a FSMS score in multiple years because they failed to file annual …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceOversight of Private Career Schools
… whether the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career … The New York State Education Law (Law) requires the Bureau to oversee and monitor non-degree granting private …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsEmpire Plan Drug Rebate Revenue
… the Department was credited with all drug rebate and discount revenue due the State. We considered these actions … Key Recommendations Remit the $694,227 in rebate and discount revenue identified by the audit to the Department. … implement oversight procedures to ensure drug rebate and discount revenues from manufacturers are correct and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueBlock Institute School – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) … programs, including SED’s School Age Special Class; Adult Day, Clinical, and Residential Services funded by the Office …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… payments or financial system user access. As a result job duties were either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … for personal use as a fringe benefit. Shop employees used at least $5,365 of district funds to purchase auto parts to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) … high-credit risk fee in March 2019. East Greenbush Central School District – Leave Accruals (Rensselaer County) District …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… estimate appropriations for three line items: Board of Cooperative Educational Services (BOCES) special … and social security each year by cumulative totals of approximately $6.45 million. Auditors also reviewed the … Condition (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsImplications for the Future – 2021 Financial Condition Report
… projected that tax revenues would not again reach the SFY 2019-20 level until SFY 2023-24. However, total tax collections … issued in November 2020, found that in Federal Fiscal Year 2019, New York generated $23.7 billion more in taxes paid to …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Oneonta and located in Otsego …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Health Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement … The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2