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DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said … of operating deficits, to create an overall fiscal stress score. To date, DiNapoli’s monitoring system has identified a … The system uses a 100 point scale to classify whether a municipality is in significant fiscal stress (65-100%), in …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesComptroller DiNapoli Releases Municipal Audits
… Fire Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, … and time and attendance is properly recorded. Town of Minden – Budgeting (Montgomery County) The town improperly … Hamlin Fire Department Islip Terrace Fire District Town of Minden and the Village of Owego …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Capital – 2022 Financial Condition Report
… SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion (38.2 percent). Spending increases within major … of the Budget projects: Capital spending to average $18.6 billion per year; and The share of non-federal capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… did not issue press-numbered duplicate receipts, did not record the dates on which moneys were received, did not … interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is responsible for the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140King Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… the records reviewed, and the results in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Yonkers – Budget Review (B6-15-16)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City's …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16North Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationPolice Property Room Inventory (2014-MS-4)
… The eight law enforcement agencies that use a computerized tracking system did not appropriately grant user rights to … activity in the property room. Improve the inventory tracking and disposal process by clearly documenting property movement. Assign access to computerized property tracking systems based on job duties and responsibilities. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that … as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for … cost increases and the need for investments that will stimulate economic growth and fund essential services …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataAccounts Payable Advisory No. 31
… advised that any transactions posted in SFS since April 1, 2013 involving commodity and transmission charges must be … and transmission charges combined, they should return the invoice to the vendor and request a proper invoice with the charges separated. Please see the table …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments