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Village of Pittsford – Board Oversight (2017M-51)

… realistically reflect the Village’s operating needs based on historical or other known trends. Monitor the level of …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51

Phoenix Central School District – Financial Condition (2017M-96)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background … The Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016m

Clymer Central School District – Financial Management (2016M-187)

… 2012 through April 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French … Clymer Central School District Financial Management 2016M187 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

Camden Central School District – Financial Condition (2016M-51)

… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Use available debt service funds to pay debt service principal and interest. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

City of Jamestown – Financial Condition (2016M-298)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… effectively manage the District’s financial condition. As a result, the District had a deficit general fund balance in each of the last five … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

About this Report – 2021 Financial Condition Report

… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

Town of Milo – Financial Condition (2020M-172)

… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Greenville – Tax Collector (2020M-81)

… totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Shawangunk - Sewer District Charges (2018M-122)

… charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key … with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an analysis annually … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Town of Russia – Financial Management (2014M-212)

… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Town of Laurens - Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

DiNapoli: Fiscal Stress May be Looming for Glens Falls

… Rochester, Rye, Salamanca, Syracuse, Utica, Watertown, White Plains and Yonkers. The Comptroller’s fiscal stress …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-falls

Holtsville Fire District – Financial Management (2025M-4)

… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4