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IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount on Variable Rate Demand Bonds 60403 Principal – Auction Rate Security Bonds Debt service payment – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt … – interest on Variable Rate Demand Bonds 60413 Interest – Auction Rate Securities Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases Municipal Audits
… , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… State Comptroller Thomas P. DiNapoli, Chautauqua County … arrest was a result of a joint investigation between the State Comptroller’s Office, the Chautauqua County District … or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections … In SFY 202122 reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… services to disabled preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC … by our audit. The disallowances include $138,136 in personal services and $99,790 in other-than-personal services. The personal service disallowances …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The School’s budgeted expenses for the 2012-13 fiscal year were approximately $4.14 million. Key Findings On May … is 1 percent of per pupil revenue from the prior academic year. On January 31, 2013, the Board approved a revised … its budget during the year. During fiscal years 2011-12 and 2012-13, School officials had budgeted for a $650,362 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Comptroller DiNapoli Releases Municipal Audits
… of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal … were made without adequate documentation. Plattekill Library – Budgeting Practices (Ulster County) The board has … audits of Town of Barrington Village of Homer Plattekill Library Town of Scriba and the Terryville Fire District …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-2
… in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, rule or regulation … law, ordinance, order, rule or regulation, no person shall park a vehicle ..." (emphasis added). In examining the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… million that was not needed. They also reported fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which exceeded the 4% …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… was implemented, one was partially implemented, and one is no longer applicable. Department of Health – Oversight of … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those … Audit Initiative) – Adaptive Solutions Multi Services, PLLC – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … services generally costing less. A prior audit, issued in August 2023, identified 34,264 fee-for-service inpatient … Medicaid Inspector General officials made little progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsHoward Public Library – Board Oversight (2026M-3)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the importance of the federal government’s historic partnership with America’s higher education institutions as a … students with restricted access, higher debt burdens and limited educational choices—hampering both individual … graduate students for whom loan options will become more limited. International Students In academic year 2023-24, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7131 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7151 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… Report for the fiscal year ended March 31, 2018. While the national economy continues to expand and our fiscal condition … substantial cuts to federal aid, particularly for health care, could threaten the State’s ability to maintain … on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83