Search
State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments designated … municipalities with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and … to ensure court money collected was properly recorded in the court records, deposited in a timely manner and accurately reported to the Justice …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Comptroller DiNapoli Releases School District Audits
… fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… Services – Virtual Currency Licensing (Follow-Up) (2022-S-18) The Department of Financial Services (DFS) supervises … compliance with the Department of Taxation and Finance’s tax obligations and might use outdated anti-money … Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for … through June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state … of September 30, 2012, of the two recommendations included in our initial report. Key Finding Department and Office of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Board of Cooperative Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a nine-member Board of … reserve. Return excess reserve balances to the component school districts. …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… fiscal years, sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Chenango Forks Central School District – Financial Condition (2014M-98)
… The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Ellicott – Fiscal Stress (2013M-269)
… general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a deficit of $28,226 … highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the same period. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Canton Central School District – Financial Condition (2013M-287)
… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a … $2 million to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) within the required timeframes. … to provide the 2019 accounting records for real property taxes. Therefore, we were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Westchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Dalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The Board circumvented the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Allen – Town Clerk Collections (2024M-120)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… whether the Lyme Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 through 2022-23. … the District only needed to use approximately $23,000 of appropriated fund balance to cover operating costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Berkshire – Town Clerk (2014M-230)
… a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230