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Village of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… in September 2020. The audit determined that: The City Council (Council) and officials did not have adequate financial … or capital plan. City officials did not establish policies and procedures to ensure that critical financial …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access … Of the three recommendations contained in the public audit report, we determined that the Board of Education, … of August 2025 in implementing our recommendations in the audit report Hilton Central School District Network Access …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of … of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … condition. Background The District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… investor in Island Child Development Center, once one of New York City’s largest providers of special education services to preschoolers with … for his participation in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – … for his participation in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… to accelerate universal deployment of the highest-speed connections in every corner of the state, according to a new … to accelerate universal deployment of the highestspeed connections in every corner of the state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… voucher payments in the Statewide Financial System (SFS) with vendors that have been successfully registered in the … must initiate the registration process for any vendor with which they do business if the vendor is not already in … Units create or administer revenue contracts in the SFS with customers registered in the Customer File. The New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… figure of $18,599 per capita. New York's ranking rose to 17th in federal spending among the states in FFY 2020 from …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backLocal Government – 2021 Financial Condition Report
… on September 1, 2021, the lowest since 2017. While it did not approach the near-zero growth seen in 2016, these reductions in allowable levy growth did reduce local government budgetary flexibility during the … of stress than other classes. While local governments did not see significant increases in fiscal stress in 2020, …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentDiNapoli: Restaurant Industry Critical to New York City's Economy
… closed or significantly reduced their operations because of the COVID-19 pandemic, leaving tens of thousands unemployed, according to a report released today … “New York City’s bars and restaurants are the lifeblood of our neighborhoods. The industry is challenging under the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… have increased by 48 percent since 2009, while the number of active projects has declined by six percent over the same … P. DiNapoli. “IDAs reported an increase in the total value of active IDA projects for 2019, continuing an upward … projects, for net exemptions of $796 million in 2019. The value of net exemptions was generally highest downstate: IDAs …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeRidge Fire District – Audit Follow-Up (2021M-165-F)
… of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… annual audits were completed and annual financial reports (AFR) 1 were filed in a timely manner. The 2018 independent … audit, and at the time of the audit report’s release, the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow up review uses AFR accordingly. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fGates Fire District – Audit Follow-Up (2024M-10-F)
… fire protection and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdf