Search
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.pdfTown of Lockport – Justice Court (2018M-36)
… did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … on a monthly basis. All cash on hand and on deposit in the bank should be compared to a listing of Court … and corrective action taken. Ensure a current and accurate list of all bail held and disbursed is maintained and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … were performed. Claims to be paid were not presented on an abstract, and Board minutes did not indicate that the …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Oversight of Kendra’s Law
… with severe mental illness who meet criteria outlined in the Law. The Law is reviewed periodically by the Legislature, most recently in 2022. Implementation of AOT is a joint responsibility and … Field Offices, and local mental health authorities in 57 counties and New York City (we refer to local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawContract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsWheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7DiNapoli: School District Tax Levy Cap Below 2 Percent
… with fiscal years starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSuffolk County Probation Department – Restitution Payments (S9-20-9)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … to show the results of the Director’s investigation. In addition, the Director did not seek reimbursement of … audit period. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Oversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and … secure detention facilities—Horizon Juvenile Detention Center (Horizon) and Crossroads Juvenile Detention Center … not reported until May 28, 2020—2 days later. Insufficient prevention of contraband entering facilities: Contraband …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… where DFTA awarded a new contract to a provider in 2021 that it had previously given a poor rating the year … required to report how they use the contributions. As a result, there is a risk that providers may be using the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsDiNapoli: Tax Cap at Two Percent for 2019
… to State Comptroller Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mDiNapoli: School District Tax Levy Cap at 2%
… from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … DiNapoli said. “Even with significant funding from the state and federal governments, school and local communities … Tax Cap: Inflation and Allowable Levy Growth Factors Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentUnified Court System Bulletin No. UCS-201
… Unit SR in one of the following Job Codes: 014049 – Court Assistant 014076 – Court Assistant (PT) 014077 – Court Assistant (HND SA PROG) 019364 – Court Assistant JS A Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-201-december-2013-unified-court-system-ucs-uniform-and-equipmentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the period June 1, … 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37EDSS - Glossary of Terms
… by the state agency to facilitate internal agency business needs. No special characters, e.g., #, @ or *. … An organizational unit within an individual agency or Business Unit. Department choices will be based on the user’s … by the state agency to facilitate internal agency business needs. No special characters. e.g., #, @ or *. …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… immediately deposited to an OSC approved agency collection account (see GFO Chapter XIV Section 4.B Establish and Close … – Treasury) for deposit to the State’s General Checking Account (GCA). A guiding principle of cash management of … succeeding month Agencies who manage infrequent or minimal account deposits must remit revenue collections in accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewCUNY Bulletin No. CU-342
… system improvements. Affected Employees PSC (Professional Staff Congress) Instructional and Non Instructional staff who … processing will occur during Institution Pay Period 11C on 8/15/08. Background Employees in certain titles … payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titles