An adequate supply of physicians is essential to meet Americans’ health care needs. Before physicians can practice medicine independently, they receive on-the-job training as residents in hospitals. Medicare pays hospitals to offset some of the costs to train residents up to a capped number. The law raised caps starting in 2023. The Centers for Medicare & Medicaid Services is distributing 1,000 new resident positions over...

We also published an " Easy Read" version of this report. Easy Read is a way of making written information easier to understand. We published the Easy Read version to make our report more accessible to certain people with intellectual and developmental disabilities. One in 4 U.S. adults reports having a disability. We spoke to experts and reviewed literature to identify barriers people with disabilities...

K-12 Education:
Administration of DOD Schools in Bahrain
GAO-26-108077
Published: Dec 18, 2025 . Publicly Released: Dec 18, 2025 .
DOD runs schools for children of active duty servicemembers and others who support DOD's mission at military installations around the globe. In this Q&A, we reviewed operations of two DOD schools in the Kingdom of Bahrain, which is in the Middle East. As of school year 2024-25: Nearly 600 pre-K through grade 12 students attended the schools DOD was working to improve school facilities (e.g...

Mexican transnational criminal networks supply fentanyl and methamphetamine to the U.S., fueling a synthetic drug crisis and contributing to hundreds of thousands of overdose deaths in the last 5 years. Efforts to combat these activities include federal agency coordination and information sharing with state, local, and international partners through task forces and other means. Stock photo of a pile of cash with an assortment of...

Public Libraries: Many Buildings Are Reported to Be in Poor Condition, with Increasing Deferred Maintenance Public libraries serve as cornerstones of many communities. But aging and outdated buildings can make it hard for libraries to meet increasing expectations to provide access to programming, technology, emergency services, and voting sites—in addition to books. About 6,000 libraries nationwide (nearly 40%) say that part of their building is...

Disaster Assistance High-Risk Series:
State and Local Response Capabilities
GAO-26-108599
Published: Dec 18, 2025 . Publicly Released: Dec 18, 2025 .
Preparing for and responding to disasters, like hurricanes and wildfires, begins with state and local governments. But, their ability to do so varies widely. The federal government provides extensive support through grants, training, and other assistance. In light of recent interest in reviewing the federal role in disaster response, federal and state officials told us what they would want policymakers to consider with any potential..

U.S. Postal Service Primer:
Updated Answers to Key Questions About Reform Issues
GAO-26-107657
Published: Dec 17, 2025 . Publicly Released: Dec 17, 2025 .
Congress designed the U.S. Postal Service to be self-sustaining—covering its costs primarily by selling products and delivering mail and packages. But mail volumes have been declining and USPS has lost money almost every year since 2007. As a result, USPS’s financial viability has been on our High Risk List since 2009. This update to our previous Postal Service Primer provides answers to key questions on...

Passenger air travel provides a vital connection between small communities and the wider world and is an important driver of an area's economic growth. However, some smaller commercial airports described challenges in getting airlines to provide service or in keeping flights they already have. The Department of Transportation does offer grants to eligible small communities to help jumpstart new airline service at their airports. But...

Armed conflict increases the risk of human trafficking and makes it harder to combat. The Department of State and U.S. Agency for International Development provided about $436 million for anti-trafficking projects between FY 2020-2024 in conflict-affected countries such as Ukraine, Moldova, Romania, and Ethiopia. Refugees, such as these fleeing the war in Ukraine, may be more vulnerable to human trafficking. A group of people, including...

A law that went into effect Oct. 1, 2022, makes it illegal for someone acting in their capacity as a federal law enforcement officer to engage in a sexual act with someone who is under arrest or supervision, in detention, or in federal custody. Consent is not a defense to a violation. We reported that there were no charges or convictions under this provision in...

Federal Home Loan Banks provide funding to member banks through loans. We found that FHLBanks can play a key role in the health of small banks, in particular. Some observers have raised concerns that banks may increase their FHLBank borrowing when they’re in trouble, which could mask problems. However, we found that FHLBank borrowing has been relatively consistent for most banks, even in times of...

Air traffic controllers guide more than 80,000 flights to their destinations daily. But as air traffic has increased, the air traffic controller workforce has shrunk. Not having enough controllers can delay or cancel flights and could impact safety. Ensuring enough controllers are available is difficult. The process for hiring and training them is long and complex and many applicants don't make it to the end...

Welding and other "hot work" involved in U.S. Navy ship maintenance means a significant risk of fire. In 2020, a Navy ship caught fire, suffering over $3 billion in damage. This spurred Navy action to improve fire safety in ship maintenance. Still, two key factors undercut the Navy's progress. Staffing shortages across key organizations mean more reliance on sailors, who have other duties, to prevent...

The U.S. government transfers defense equipment the military no longer needs to foreign partners at low or no cost through the Excess Defense Articles program. The program aims to help U.S. allies and partners develop their defense capabilities and further national security objectives. However, we found the Department of Defense hasn't taken key steps to assess the program's performance. For example, DOD doesn't regularly collect...

In his final testimony as head of GAO, Comptroller General Gene L. Dodaro discussed High Risk areas and fiscal health challenges facing the nation. The testimony was before the Subcommittee on Border Management, Federal Workforce and Regulatory Affairs. This testimony is based primarily on the following reports: The Nation's Fiscal Health: Strategy Needed as Debt Levels Accelerate High-Risk Series: Heightened Attention Could Save Billions More...

Congress created USPS to be financially self-sufficient. However, USPS has lost billions since 2007 as people use mail less and costs increase. As a result, USPS's financial viability has been on our High Risk list since 2009. USPS has tried to improve financially by raising prices and making operational changes. Congress also passed legislation to reduce some of USPS's expenses. More must be done. But...

We testified on U.S. Coast Guard autonomous ship technology before the House Transportation and Infrastructure Committee, Subcommittee on Coast Guard and Maritime Transportation. It is based primarily on the following report: Coast Guard: Autonomous Ships and Efforts to Regulate Them Additionally, it updates data we reported in our prior work.

IR-2025-129, Dec. 31, 2025 — The Department of the Treasury and the Internal Revenue Service today provided guidance on the “No Tax on Car Loan Interest” provision enacted under the One, Big, Beautiful Bill.

IRS sets 2026 business standard mileage rate at 72.5 cents per mile, up 2.5 cents
IR-2025-128, Dec. 29, 2025 — The Internal Revenue Service today announced that the optional standard mileage rate for business use of automobiles will increase by 2.5 cents in 2026.

IR-2025-127, Dec. 23, 2025 – The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2025-10 related to changes to the Premium Tax Credit made under the One Big, Beautiful Bill and to related provisions that no longer apply.

IR-2025-125, Dec 22, 2025 - The Department of the Treasury and the Internal Revenue Service today announced forthcoming guidance on a new method for recovering federal excise tax paid on dyed fuel established under the One, Big, Beautiful Bill.

IR-2025-123, Dec. 19, 2025 — The Internal Revenue Service Whistleblower Office today announced that it is making it easier for whistleblowers to report tax noncompliance to the IRS with the launch of the new digital Form 211, Application for Award for Original Information.

IR-2025-122, Dec. 19, 2025 — The Department of the Treasury and the Internal Revenue Service today provided guidance for taxpayers claiming the tax credit for carbon capture and sequestration, which was expanded and modified in the One, Big, Beautiful Bill. Notice 2026-01 provides a safe harbor for taxpayers that wish to claim the credit for qualified carbon oxide captured and disposed of in secure geological storage occurring during calendar year 2025.

NYC

NYS

Money in Your Pockets: Governor Hochul Kicks Off 2026 With Affordability Agenda, New Tax Relief Efforts and Increased Wages
January 1, 2026

Dec. 23, 2025

Erik Durbin Named PCAOB’s Acting Chief Economist and Director of Its Office of Economic and Risk Analysis
Dec. 18, 2025

Dec. 16, 2025

SEC