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Facilitated Programs to Assist Small Businesses
… Objective To determine whether the New York City Department of Small Business Services (SBS) provided available services … to lenders, as well as following up to ensure disbursement of funds and providing post-financing advisement. Another … entities were required to provide was training, consisting of webinars/workshops, to business owners. Under the …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… School District , York Central School District Purpose of Review Using the New York State (NYS) Department of Health’s (DOH) Lead Testing in School Drinking Water … within the required timeframes. Sampling and Testing – Of the 6,431water outlets we identified at select areas …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2Greenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Southwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing unauthorized, improper or … did not properly audit all claims prior to payment Of the 1467 claims totaling $242 million we reviewed 266 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations 3 . We determined 39 water … and showers in bathrooms and a sink in a concession stand) of the 312 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … development agencies (IDAs) are established by special act of the State Legislature to advance the job opportunities, … economic welfare, health and general prosperity of the people of New York State. IDAs provide financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mAvoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… to come from the state’s retirement fund and the Office of the State Comptroller, asking for a payment to “upgrade” … It’s a scam. Report the message to the Federal Bureau of Investigation’s Internet Crime Complaint Center at … added to their funds and other benefits. A screen capture of a scam text: New Yorkers can report allegations of fraud …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, … for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing … that help them stay in their homes and avoid higher levels of care and publicly financed care. Programs are administered …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: 23 School Districts Designated in Fiscal Stress
… school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. … school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal … releases fiscal stress scores for the various categories of government three times a year. School districts are given …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today by State Comptroller Thomas P. … body to coordinate planning to make sure the needs of New Yorkers are met and resources are used effectively …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… collections totaled $1.7 billion, up $242 million from May of last year. “Sales tax collections for most local … monitoring New York’s economy, including the impact of inflation on consumer behavior." New York City’s collections totaled $720 million, an increase of 13.3% — or $84.6 million — when compared to May of 2021. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… came to an end in 2022, with pretax, first half profits of $13.5 billion, down 56.3% from the $31 billion earned in … New York City’s securities industry. “The last two years of profits and bonuses fueled in part by the extraordinary … is traditionally measured by the pretax profits of the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… proposal to reduce budget gaps through 2028 by an average of $915 million annually by paying down debt raises questions … this will not be enough to close its projected deficit of $1.6 billion starting in 2024 as pointed out by DiNapoli … report looked to examine the current composition of MTA revenue, analyze changes to revenue over time and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDiNapoli Releases Report on Tax Check-Off Donations
… decline in total donations, as well as in the number of contributions, in the 2019-20 state fiscal year (SFY), … by DiNapoli’s office in 2014 found that large amounts of money were being collected in various funds but not being … prior year and that several others had yet to spend any of their contributions. At the end of SFY 2019-20, the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen … systems with their security and emergency preparedness. As of December 2022, 318 of New York’s largest water systems …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli Report Highlights MTA's Significant Needs
… (MTA) latest 20-Year Needs Assessment, reviews the depth of work needed to upgrade New York’s regional transit systems … MTA to state its priorities and funding plans. “The list of repairs and upgrades needed in our regional transit … experience by improving safety, reliability and frequency of service,” DiNapoli said. “Above all, it needs to be …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 … public workforce stood at 306,248 employees at the end of City Fiscal Year (CFY) 2024, but staffing at the city Law … Administration for Children’s Services (6,455), Department of Health and Mental Hygiene (5,372) and Department of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparency