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DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data

… their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These … so they can take corrective action to avoid problems down the road,” DiNapoli said. “The fact that fewer local …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-data

VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables

… money orders, etc. and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit … checks money orders etc and a printout of the SFS Regular Deposit screen showing Business Unit Deposit ID and total …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirements

Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)

… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Thurston Fire Company – Board Oversight (2016M-429)

… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring … make disbursements unless they are certified by at least two members of the finance committee and have adequate …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Town of New Albion – Justice Court Operations (2014M-161)

… bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Management of General School Funds (Follow-Up)

… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … To determine the extent of implementation of the eight recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow

State Comptroller DiNapoli Releases Municipal Audits

… 1, 2018 and $17,068 as of December 4, 2019. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Town of Danby – Audit Follow-Up (2022M-8-F)

… of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for collecting and …

https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-f

Town of Lockport – Justice Court (2018M-36)

… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

Town of Crawford – Town Clerk (2021M-82)

… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner .  As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service .  The …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Town of Western - Supervisor’s Records and Reports (2022M-184)

… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… duties, including maintaining the accounting records and types of reports. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… Objective  Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight.  Key Findings  The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Rhinecliff Fire District – Board Oversight (2024M-154)

… adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed … (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days late. Develop and adopt a code of … District’s financial operations. Ensure an annual audit is performed and the required AFRs are properly filed. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154

Debt – 2022 Financial Condition Report

… over the next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances … service otherwise due during SFY 2022-23 through SFY 2026-27 was prepaid or defeased in SFY 2021-22. Prepayments …

https://www.osc.ny.gov/reports/finance/2022-fcr/debt

State Comptroller DiNapoli Releases Municipal Audits

… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … that he was aware the actions should be turned over and is in the process of taking corrective action. Jefferson …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits