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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.pdfList 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.pdfList 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/2025/pdf/2025-munis-not-filed.pdfTax Levies and Tax Rates for 2012 and Prior Years: Overlapping Real Property Tax Tables
… Information [pdf] 2005 Supplementary Information [pdf] 2004 Supplementary Information [pdf] 2003 Supplementary … 2005 Overlapping Real Property Tax Levies - Table 1 [pdf] 2004 Overlapping Real Property Tax Levies - Table 1 [pdf] … 2005 Overlapping Real Property Tax Rates - Table 2 [pdf] 2004 Overlapping Real Property Tax Rates - Table 2 [pdf] 2003 …
https://www.osc.ny.gov/local-government/data/tax-levies-and-tax-rates-2012-and-prior-years-overlapping-real-property-tax-tablesState Comptroller Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … counties, cities, towns and villages across the state to assess whether local officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets. Below are …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfTown of Walton – Justice Court Operations (2021M-72)
… Determine whether the Town of Walton Town Justice Court Court properly accounted for deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72DiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in … poised to outstrip earnings growth. “Tracking the rise of prices, and the consumer response to these changes, is … and the effects of geopolitical instability on commodity prices are likely to continue to drive prices higher in the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceSprings Union Free School District - Payroll (2018M-222)
… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher … absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on … and CBAs. Implement and enforce procedures over leave accrual record maintenance, including how employees request …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222State Comptroller DiNapoli Releases Municipal Audits
… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, … that included a levy in excess of the tax levy limit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up) (2019-F-37) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37-response.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfState Agencies Bulletin No. 1869
… withhold New York City income tax from employees who live in one of the five counties designated to be within the City … (NTAX702) to report New York City wages on the annual Form W-2s (Wage and Tax Statement) of employees who received a paycheck while their home address was in one of the five counties within New York City. As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataInternal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsCincinnatus Fire District – Board Oversight (2025M-77)
… records, District officials cannot ensure that all assets are accounted for and easily located, which increases the … General Municipal Law (GML). Our methodology and standards are included in Appendix C. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Oversight of School Fire Safety Compliance
… charter school. State Education Law mandates that if an inspection identifies violations that are severe enough, the … the CO until the violations have been corrected and a re-inspection has been done. As of November 2015, there were … 50 percent of private schools did not submit required inspection reports for the 2015-16 school year. Even so, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… State tax receipts through the first two months of State Fiscal Year (SFY) 2021-22 were $4 billion higher than forecast in the Enacted Budget Financial Plan, according to the monthly State Cash Report released by New York State … State tax receipts through the first two months of State Fiscal Year SFY 202122 were $4 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… resolve various issues which may be encountered during the registration process, including issues involving duplicate … Taxpayer Identification Numbers (TIN) or an invalid Name and TIN combination. Online Vendor Add Portal SECTION … the New York State Substitute Form W-9: Legal Business Name The individual or organization name as it appears on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and reducing water system costs. The Federal Environmental Protection … CostSaving Ideas Evaluate the Efficiency of Your Water Delivery System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system