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DiNapoli: Comcast Agrees To Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli announced today a shareholder agreement with media and technology company Comcast Corp. to disclose … made with corporate funds. In December, as trustee of the New York State Common Retirement Fund (Fund), DiNapoli filed …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to … totaled $42.1 billion and were $8.1 billion above the latest financial plan projections through Dec. 31. However, … quarter of State Fiscal Year SFY 202223 exceeding the latest projections from the Division of the Budgets DOB …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionMedicaid Program – Oversight of Managed Care Provider Networks
… their services through managed care. DOH is responsible for ensuring that managed care organizations (MCOs) maintain … quarterly using the Provider Network Data System (PNDS) for assessment of its adequacy. This information is used to … are compiled into a quarterly Statement of Agreement (SOA) for each MCO. Key Findings We found that DOH lacked …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… Gutierrez’s sister was a member of the New York State and Local Retirement system through her work as a nurse at the South Beach Psychiatric Center. She chose to leave her … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
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 Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget … and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland County) Library system …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with grand larceny in the third … misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State … building permits and dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsX.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts … the Department of Agriculture and Markets should set up as Local Customers those vendors who pay a fee to have a booth … Business Units create, manage and modify their own Local Customers. Each Local Customers is accessible only to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
… about revenues and expenses than are recorded using Account (e.g., golf-course fees). Product will also be used … Type transactions related to the Comptroller’s Refund Account. Product codes are not required on all transactions. … Transactions involving the Comptroller’s Refund Account (Fund 70200) and certain Miscellaneous Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeConclusion – Improving the Effectiveness of Your Claims Auditing Process
… office for your locality with any questions you may have. Legal questions can be directed to OSC’s Division of Legal Services at 518-474-5586. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… than a salary advance, agencies must submit an AP Voucher charging the appropriate account code for the expenditure … will reject cash advance reimbursement vouchers charging advance account codes. After OSC’s Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsSharon Springs Central School District – Fund Balance Management (2022M-100)
… did not effectively manage fund balance, and need to improve their budgeting practices and be more transparent … $1.6 million. Allowed recalculated surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 … and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Stamford Central School District – Fund Balance Management (2022M-199)
… The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million … fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 reserves were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… School District (District) officials established adequate controls over nonstudent network user accounts to help … Key Findings District officials did not establish adequate controls over nonstudent network user accounts to help … policies and procedures addressing key network user access controls, such as user account management, password security …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountJericho Union Free School District – Acceptable Use Policy (2022M-194)
… that they were expected to follow the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and inappropriate Internet use. District officials did not periodically review … guidance for business office staff that defines acceptable Internet use and browsing. Ensure business office staff who …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41City of Newburgh – Budget Review (B6-15-24)
… revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. … revenue shortfalls or unforeseen expenditures. The 2016 proposed budget does not include an allowance for … costs when two expired contracts are settled. The City’s proposed budget complies with the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… duties. The District’s payroll certification procedures do not require the accountant to trace the payroll amounts to … days worked. The payroll certification procedures do not require the use of payroll change reports; instead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director did not maintain a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211