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Town of Ellicott – Fiscal Stress (2013M-269)
… Board did not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial operations to ensure fiscal … balance and over-estimated revenues. Key Recommendations Monitor the availability of unexpended surplus and actual …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269West Albany Fire District – Credit Card Purchases (2017M-15)
West Albany Fire District Credit Card Purchases 2017M15
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… has been depleted from $1.9 million to just over $730,000 (or 3.1 percent of District appropriations) in 2011-12. Key … source and continue to evaluate and explore ways to cut costs and increase revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Westchester County - Financial Condition (2018M-151)
… managed the County's financial condition to ensure the sustainability of current and future operations. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Canton - Compensation and Benefits (2018M-159)
… in accordance with the advertised salary in the public hearing notice for the preliminary budget and that any …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a … land or buildings, or type of equipment, such as sewer or water system maintenance equipment or machinery. Equipment, … or purposes (see Local Finance Law Section 2.00). For water and sewer districts, objects and purposes include …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 343
… Trainee 2 Sp L Forest Ranger 1 Forest Ranger 2 Park Patrol Officer Park Patrol Officer Sp L Park Patrol Officer Trainee Park Patrol Officer Trainee Sp L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
… materially recover the overpayments. Homes and Community Renewal – Housing Trust Fund Corporation – Oversight of the … (2022-F-18) From 2017 to 2019, Homes and Community Renewal (HCR) awarded $6.13 million in RESTORE funds, which …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) New York State Executive Law expanded the State’s language access policy requiring translation of vital … for its IT assets and abide by Payment Card Industry Data Security Standards (PCI DSS). A prior audit, issued in …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-02018 Financial Condition Report – 2018 Financial Condition Report
… the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to … on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in Washington. …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… five-member Board of Education, operates one educational facility with approximately 500 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … $430,000. Key Findings Village officials do not reconcile gallons of water produced to gallons billed. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Little Falls City School District - Financial Condition Management (2019M-67)
… or needed reserves, pay off debt or reduce property taxes. Develop a comprehensive multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation … from the State in an amount equal to the debt service on the debt issued by the authority or municipality. Use of … Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … the condition of court and trust funds and abandoned property to the Office of State Comptroller. Town of … the difference. The village’s tentative budget exceeds the property tax levy limit. Rensselaer County Water and Sewer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Taxes – 2022 Financial Condition Report
… $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by 47 percent, … Personal income tax collections: Made up 58.4 percent of New York State’s tax collections in SFY 2021-22. Were lower … The combined federal, State, and local tax burden in New York State was $372 per $1,000 of personal income in …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were … not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to the … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the Reimbursable Cost Manual (Manual) issued by the State Education Department (SED). The … expenses.) KQC did not comply with provisions of the Manual pertaining to a less-than-arms-length business … properly calculated adequately documented allowable under Manual issued by SED …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manual