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Federal Impact: Travel and Tourism to New York – Federal Funding and New York
… tariffs and immigration restrictions—have constrained international travel to the state and nationwide. For New … course of the year. Figure 1 – Year-over-Year Change in International Arrivals to the U.S., by Month, 2024 vs. 2025 … Change in International Arrivals to the U.S., by Visa Type, 2025 (in thousands) Note: Includes air travel from …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time … the period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… the creation of an Office (now Division) of Minority and Women's Business Development (DMWBD) to promote employment and business opportunities for minorities and women on state contracts. The mission of the DMWBD is “to … the rules: Require contractors to submit a Minority and Women-Owned Business Enterprise (MWBE) utilization plan for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateChild and Dependent Care Credit
… subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration … files with the Department, including the existence and dollar amount of the subsidy. The findings from this …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … procurement policies and regulations. Competitive pricing was not obtained for 199 change orders, totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Newark Valley Central School District – Procurement (2022M-60)
… District officials did not always seek competition for the purchase of goods and services not subject to competitive … services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … detailed guidance for procuring goods and services at all levels not subject to competitive bidding. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Village of Ocean Beach – Credit Card Usage (2022M-206)
… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees … appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately … purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart costing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, musical … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are immediately and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… secured carpets at the entrance. 22 components at the Town Hall, such as accessible ramps with handrails at the proper … and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for election …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property … and properly accounted for, the treasurer performed all financial duties, including receiving and disbursing …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsElectronic Reporting
… Transfer Protocol (SFTP), email attachments, and magnetic tapes are not acceptable reporting methods. If you previously …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 88-10
… , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 AD2d 523, 510 NYS2d 646). Absent such a … directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, 510 NYS2d at 648). Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Oversight of Undistributed Child Support Funds
… districts to effectively reduce undistributed child support balances and initiate the process that would allow … Social Security Act requires states to operate child support programs. Child support programs help enhance the well-being of children in …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… 700 State and federal contracts annually and processes voucher payments to those contractors. The Institute has … of costs or other supporting documentation to accompany voucher submissions. As such, the Institute has insufficient … importantly, its practice of reviewing only one monthly voucher claim for every two-year period provided very limited …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsState Comptroller DiNapoli Releases Municipal & School Audits
… did not seek competition when procuring goods and services totaling $561,829, or 48%, of the purchases … many people attended the event. Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not effectively manage the North Creek Water District's billing of water charges. This …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” East Islip …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsOptional Service Credit Purchase Payments – Enhanced Reporting
… letting you know that their service credit purchase (SCP) deduction has changed. The notification will provide a link to the Loan/SCP Deductions page in Retirement Online , which will list … six or fewer outstanding payments left. To access the Loan/SCP Deductions page and view SCP deductions for your …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMaximus, Inc.
… Purpose PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through … Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred … pool. DOH should enforce the labor rate schedule for all labor charges and recover all temporary labor charges …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m