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Accounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a … provides information on why Accounting Dates in Accounts Payable may sometimes differ from those recorded in the … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateColumbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a … The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71City of Long Beach - Financial Condition (2019M-133)
… The City’s total general fund balance decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June … at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not … process for computer generated checks and allowed a credit card vendor to directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Real Property Dispositions
… that they follow Administrative Instruction 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI is obsolete. The AI was last updated on October 2, 1990, and its procedures …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli Releases Climate Action Plan
… out a path for the Fund to further address climate risk in its portfolio. Subject to fiduciary analysis, the Fund may divest from companies that fail to meet minimum standards. As a … Action Plan follows his April 16 release of a report from the Decarbonization Advisory Panel , which he created …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planTuition Assistance Program – DeVry College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry University … programs leading to an associate’s or bachelor’s degree. TAP-eligible programs include business administration, … June 30. 2013, as well as other awards to these students through spring 2014. Key Findings We determined that DeVry …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesUtilization of the Arch Street Yard and Shop Facility
… Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed … Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … by a third-party vendor when scanning and capturing data from taxpayers’ paper returns. We obtained and used data from select New York State and New York City agencies to …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… sources of health care coverage, such as Medicare and group health plans (third-party insurers). Medicaid is … claim amount. Claim Adjustment Reason Codes (CARCs) and group codes are standard codes on ERAs that detail the reason … for the unpaid portion of the claim balance. Group codes include PR (patient responsibility) and CO …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersComptroller DiNapoli Releases Annual Review of MTA Finances
… and narrow the out-year budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual report on the … grow from $392 million in 2020 to nearly $1.6 billion in 2023. These estimates, however, already assume successful … of nearly $1.4 billion, which exceeded the MTA’s initial forecast by more than one-third ($396 million). The MTA …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department … and to the Town through a fire protection contract. From January 2012 through October 2013, the Department … documentation. Discontinue direct cash payments to members from the foreign fire insurance account. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26DiNapoli: NYC Finances Gain Stronger Footing
… and individuals, and direct federal relief to New York state, New York City and the Metropolitan Transportation … to reach pre-pandemic levels by the first quarter of 2023. Tourism is not expected to return to pre-pandemic … to generate recurring labor savings. The city lowered its forecast for sales and hotel collections by $473 million in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gates Fire District – Board … uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess County) District … whether unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsMaine-Endwell Central School District - Leave Records (2019M-40)
… were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees … found 12 days, valued at $3,700, which were not deducted from employees’ leave accruals. District officials did not … leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40