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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of Commercial Paper by New York State. 36301 Financing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … and expenditures in the part-town highway fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga … Terrace Fire District Town of Minden and the Village of Owego …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) Receipts were not always … money because the board has not adopted a comprehensive cash receipts policy. Town of Pamelia – Financial Management …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… State’s Medicaid recipients receive their services through managed care. Managed care organizations (MCOs) are required to send … system. As a result of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… operating across New York State, including hospitals, nursing homes, intermediate care facilities, and other … that violations were corrected or mitigated during the time frame allowed by the waivers. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followAccounts Receivable Collections
… years contribute to processing delays. Also, there were 909 hospital accounts receivable cases totaling $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsSecurity Over Electronic Protected Health Information
… and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. The … adequate protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. However, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationSecurity Over Critical Information Systems
… a performance accountability system, oversees the licensing of numerous professions, certifies teachers, and … and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government … with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… in approximately $5,000 in penalties and interest. As a result of the Comptroller’s audit and subsequent … the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized … funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial … 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … DCIDA did not properly bill, collect and distribute the PILOT amounts for three of seven projects that required that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district … developed. While we found that the Treasurer does submit monthly financial reports to the Board, the informal bank … and provide the Board with a copy with the monthly report. Perform routine oversight of the Treasurer such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mTown of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… has withdrawn its shareholder proposal at The Priceline Group Inc. after the company agreed to formally include … has withdrawn its shareholder proposal at The Priceline Group Inc after the company agreed to formally include gender …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in response to a majority shareholder vote of 62.3 percent in support of the Fund’s request that … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund released the …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meeting