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List of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfCUNY Bulletin No. CU-288
… procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the … Background The annual payment of the Nurses’ Health Specialty Differential is made in accordance with the … Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about … (2012-S-18) State Education Department: All Services for Kids, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Central Islip Union Free School District – Financial Management (2013M-380)
… $25 million. Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million … Additionally, the District’s accumulated unexpended surplus funds exceeded the amount allowed by statute in each … of the past three years. While the District’s unexpended surplus exceeded the statutory limit over these years, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… accounted for in other funds. However, we found that the allocation method is not based on the cost of actual services … to 11 funds. Key Recommendations Continue to develop an allocation plan based on the direct relationships between the … Town of Riverhead Allocation of Administrative Costs 2012M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Washingtonville – Financial Condition (2013M-346)
… million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village … officials did not always adopt realistic budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and sewer). During the period covered by our analysis, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… property taxes are received. The Library Fiscal Officer or Treasurer should periodically reconcile tax receipts to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Taxes – 2021 Financial Condition Report
… Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax … and declined 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexander Central School District – … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0College of Geneseo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesDiNapoli: Springport Town Clerk Faces Criminal Charges
… today for allegedly trespassing on a town computer to boost her retirement benefits with the New York State and … and benefits and prevented Waldron from receiving money to which she was not entitled. "This town clerk marred a 25-year career as a public servant by allegedly trying to pad her hours," DiNapoli said. "Hopefully, her arrest will …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not have adequate … filed the required annual financial report as of fiscal year 2011 with the OSC. The Board does authorize each claim …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesCity of Rye – Boat Basin Fund (2013M-289)
… The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, … City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289