NIAGARA FALLS, N.Y. — Around this time every year, the Authorities Budget Office puts out a list of all New York Authorities that have failed to submit some combination of their Annual Report, their Budget Report and their Audit Report.

"We put this report out to put those authorities on notice that they are delinquent and that they could face further activity by the Authorities Budget Office, further enforcement activities," ABO Director Jeffrey Pearlman said.

This year the list includes 90 not-for-profit corporations, 28 local public authorities, seven industrial development agencies and four state authorities.

"Many of the authorities are aware that they're delinquent and this public notice reminds them that they need to file so we usually get a flurry of report filings after we put this out," Pearlman said.

The Niagara Falls Water Board and Public Water Authority have been delinquent on their Annual and Audit Reports since March 2017 and their Budget reports since November. The water board spent about half of last year under state scrutiny due to multiple incidents of dark sewage discharging just beneath Niagara Falls. A Department of Environmental Conservation investigation led to fines and demands to change how the plant operates.

"These were basic breaches of protocol. It showed lack of training, lack of systems, lack of processes," Gov. Andrew Cuomo, D-NY, said during a press conference on September 14.

But in this case, the board said the position responsible for filing the budget reports was vacant for several months and it is working to get current.

"The ABO has been kept informed of the reasons for the delay in completing the reports, and is aware the reports will be submitted as soon as possible. Additionally, the Water Board already has begun work on the next round of ABO reports that must be filed prior to April 1, 2018," Corporate Counsel Sean Costello said.