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Town of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Jamestown City School District – Fund Balance and Reserves (2022M-97)
… exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary appropriations by an … surpluses and increased fund balance by $9.2 million, or 72 percent, over the last three fiscal years. Could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Indian River Central School District – Financial Condition Management (2022M-92)
… limit of 4 percent. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and overestimated employer retirement …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Brockport Central School District - Financial Management (2023M-107)
… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Danby – Audit Follow-Up (2022M-8-F)
… to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report … was to assess the Town of Danbys Towns progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Early Intervention program and received monetary grants from public sources. During the 2016-17 school year, TOTS …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … Findings For the three fiscal years ended June 30, 2015, we identified $137,377 in reported costs that did not comply … pertinent SED requirements that relate to the deficiencies we identified. To Through Ages: Ensure that costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… New York City Health + Hospitals (H+H) spent $168 million more than projected on … shortage nationwide and in New York City, but Health + Hospitals has taken important and meaningful steps recently … Yorkers.” Following the COVID-19 pandemic, nearly all H+H hospitals saw a decline in nurses between February 2020 and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualOpinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 91-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … collected in a county not having such an approved plan. We have been asked whether town and village justice courts must … Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61COVID-19 Relief Program Tracker
… A quote from State Comptroller Thomas P. DiNapoli: "My office … $539.5 million to mitigate financial hardships faced by homeowners in the pandemic. Funds received to date: $546.3 … to live in the State, are not eligible for unemployment insurance or other COVID-19 income relief programs and earned …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 88-31
… bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m … Municipal Law, where the defendant in a criminal action is convicted of a lesser included or different offense than … originally charged. You ask whether a county treasurer is required to refund the fee prescribed in section 99-m of …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Resources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
List of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdf