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Fiscal Stress Monitoring System: 2013 List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2013-schools-summary.xlsFiscal Stress Monitoring System: 2017 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2017-munis-summary.xlsFiscal Stress Monitoring System: 2016 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2016-munis-summary.xlsFiscal Stress Monitoring System: 2015 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2015-munis-summary.xlsFiscal Stress Monitoring System: 2014 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2014-munis-summary.xlsFiscal Stress Monitoring System: 2013 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2013-munis-summary.xlsFiscal Stress Monitoring System: 2012 List for Municipalities
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2012-munis-summary.xlsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
County of Clinton Industrial Development Agency Project Monitoring 2014M205
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… checks in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant … the Treasurer’s duties and proper segregation of duties or compensating controls including supervisory review of all …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Otego-Unadilla Central School District – Financial Condition (2013M-84)
OtegoUnadilla Central School District Financial Condition 2013M84
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84City of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2734 billion at the end of the third quarter …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimState Comptroller Releases Municipal Audits
… have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not … The board properly planned the waste water treatment plant (WWTP) project but could have better managed certain … grant funding requirements. In addition, project delays and project scope changes added an additional $220,000 to the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKendall Central School District – Capital Project (2017M-194)
… Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were … nurses as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retention