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/2024/pdf/2024-munis-not-filed.pdfCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in unauthorized building …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingComptroller DiNapoli Releases Municipal Audits
… of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In … projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and Financial Condition (Saratoga …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… education services by ensuring students received services in accordance with their individual education programs (IEPs) … these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5) 90-Day Response
To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s5-response.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfDepartment of Health: Medicaid Program - Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24) 180-Day Response
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24-response.pdfTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… OSC for the 2011 through 2013 fiscal years. The District did not submit to OSC its tax levy limit calculations for … the statutory limit by $4,394 and the Board did not pass a resolution to override the limit. Key Recommendations … of the fiscal year. Adhere to the statutory requirements when calculating and reporting the property tax levy limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clarence-ida-2020-97.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2013
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses.
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_0.pdfCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-fire-corporation-2022-84.pdfSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-fire-company-2-2021-122.pdfLGAC - Meeting Agenda - June 29, 2011
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee, Audit Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-29-2011.pdfDunkel Felony Complaint
Criminal complaint for the arrest of Department of Health (DOH) contractor George Dunkel for stealing more than $87,000.
https://www.osc.ny.gov/files/press/pdf/dunkel-felony-complaint.pdfOpinion 88-18
… in May of 1986. Enclosed with your inquiry was a schedule setting forth a proposed apportionment of the tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… increase over the same period last year and buoyed by securities trading, underwriting, and selling. Annual profits … the city because it relies more on personal income tax and does not have a general real property tax. In State Fiscal … in NYC (Oct. 2023) Office Real Estate in NYC: A Review of Market Valuation Shifts (Aug. 2024) … Wall Streets …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearDiNapoli: State Agency Overtime Pay Hits $787 Million
… up 96.3 percent; the Office of General Services, up 87.7 percent and the Department of Transportation, up 79.5 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 89-27
… that county supervisors who take office after a certain date be required to contribute a greater amount for health … often used interchangeably with 'salary' or 'wages' to mean the cash consideration exclusive of fringe benefits, to … the fixing of salaries and wages to be paid employees and does not constitute authority to provide fringe benefits ( …
https://www.osc.ny.gov/legal-opinions/opinion-89-27State Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of … the board adopted a policy for managing access to the network and the information system, college officials did not … (Tompkins County) Village officials did not ensure that money received for ambulance services was properly recorded, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits