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Fiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools 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/pdf/2021-schools-not-filed.pdfVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. Key Findings … a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for data … Adopt formal IT policies, including a breach notification policy, and implement procedures to effectively …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… comprised of the Mayor and six Council members who are the legislative body responsible for setting the City’s governing … receipt function from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees … receipts there is no guarantee that all payments for building permits and parks and recreation fees are being …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… accordance with District policy, and the District did not award points for participation in miscellaneous activities in … to recover the associated $2,100 of defined contributions. Award points in accordance with the District’s point system …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… distinct and separate from the Towns of Southampton and East Hampton and Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… unoccupied. “Too often, serious problems in Mitchell-Lama buildings were identified but not resolved,” DiNapoli said. … action on our recommendations is needed to address the many issues these audits found and safeguard one of New … who wish to move into these developments, because that's how serious our city's housing crisis has become. This report …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… of their sales taxes, including Monroe (63 percent), Jefferson (53 percent), and Cayuga (49 percent). Conversely, … Authority, at $127.5 million in SFY 2019-20 and $170 million in SFY 2020-21, increasing by 1 percent annually …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsState Agencies Bulletin No. P-962
Instructions for Payment of 1997 Uniform Allowance
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-962.pdfState Agencies Bulletin No. P-970/A-428
Revised Year-End Processing of Taxable Travel Reimbursements
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-970-a-428.pdfState Agencies Bulletin No. P-838
Instructions for Payment of 1994 Uniform Allowance
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-838.pdfState Agencies Bulletin No. P-922
Instructions for Payment of 1996 Uniform Allowance
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-922.pdfPayments to Non-Entitlement Units - 11/30/2021
Payments to Non-Entitlement Units as of 11/30/2021
https://www.osc.ny.gov/files/reports/excel/payments-non-entitlement-units-november-30-2021.xlsxLGAC - Meeting Minutes - Audit Committee - June 20, 2019
NY LGAC Minutes of Audit Committee Meeting
https://www.osc.ny.gov/files/debt/pdf/lgac-minutes-audit-committee-06-20-19.pdfNotification and Claim to Owner of Uncashed New York State Payroll Checks
Notice to recipients of uncashed NYS checks
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2026/pdf/sample-letter-2363-1.pdfExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Comptroller DiNapoli Releases Municipal Audits
… active during the audit period did not have a recapture clause to recover benefits from the businesses if they did … unpaid ambulance bills and administrative billing fees. As a result, the village is owed more than $1 million for ambulance services. Village of Nissequogue – …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… “As this year’s Festival of Lights commences, I’d like to wish all of those … As this years Festival of Lights commences Id like to wish all of those …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and maintaining a water supply district only … Whether the costs of establishing and of operating and maintaining a town water …
https://www.osc.ny.gov/legal-opinions/opinion-90-61