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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.pdfXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… Budget approvals where applicable The New York State Trip Calculator Any other documents the Business Unit requires to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
City of Lockport Budget Review B11616
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Sewanhaka Central High School District – Student Fees (2016M-296)
… sufficient supporting documentation, such as receipts, registration forms and class rosters, are available and used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Elmira City School District – Financial Condition (2014M-348)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 24, 2014. … with approximately 6,500 students. Operating expenditures for the 2013-14 fiscal year totaled approximately $105 … policy that clearly communicates the purpose and intent for establishing each reserve fund and the manner in which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andElmsford Union Free School District – IT Asset Management (S9-22-9)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Schenectady City School District – Math Workbook Inventory (2023M-65)
… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the … with our recommendations and indicated they will take and have taken corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Village of Greene – Investment Program (2023M-112)
… period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, … legally permissible investment options, the Village may have earned approximately $96,900, or $91,100 more than …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Williamsville Central School District – Financial Management (2022M-193)
… audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials properly approved and … whether the Herkimer County Industrial Development Agency HCIDA Board and officials properly approved and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… quotes for eight purchases totaling $113,399. Paid 113 food and beverage receipts totaling $3,814 without adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town … whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Alexandria Central School District – Financial Condition Management (2020M-109)
… most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 … for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Orange – Budget Review (B20-2-14)
… and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town … and expenditure projections in the Towns adopted budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. … Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Campbell-Savona Central School District – Budget Review (B2-13-12)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116