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Comptroller DiNapoli Releases Municipal Audits
… of tenant rent payments. Authority officials, however, do not generate and review audit trail reports. Village of … County) The board adopted budgets that were not based on sound and realistic revenue estimates. The board … – Financial Management (2015M-250) Library officials have not developed structurally balanced budgets and the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always … that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to DMV as …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … appropriations and failed to use most of the appropriated fund balance for operations. Auditors determined the board … which are required annual financial reports, with the State Comptroller’s office in a timely manner. Find out how …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Maybrook – Financial Condition … balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating … of fund balance during this period that was not needed to fund operations. The board has not adopted a fund balance …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The Town is governed by an elected five-member Town Board which … include making changes to salaries and wages but she is also capable of submitting data changes directly to the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Comptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Accounts Receivable Collections
… Recoveries Bureau (Bureau). The Bureau is responsible for collecting accounts receivable that state agencies have … collection cases totaling $926.8 million to the Bureau for action. During this period, the Bureau collected $381.6 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsDiNapoli Halts $24 Million in Suspicious Tax Refunds
… rise from last year. To date, DiNapoli's office audited and approved 4.8 million state refund requests totaling $4.3 … deductions 154 570,405 Taxpayer claimed incorrect wages and withholding tax 73 97,384 Other 154 724,326 Total Refunds …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. The policy also does not define credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has withdrawn its shareholder proposal … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsState Agencies Bulletin No. 331
… of the garnishment, refer to Paycheck or Garn Spec panels. For assistance in addressing employee inquiries, please refer to Bulletin No. 258 for additional instructions on accessing garnishment panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… to DOH on encounter claims to DOH’s encounter system. DOH and its rebate contractor use the drug utilization … totaling an estimated $31.2 million in missed drug rebates and recover the corresponding missed rebates, as appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in … former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a …
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)
… to help protect the benefits earned by the volunteers for service to their communities. The Board also could not … policies and procedures when seeking to contract for LOSAP investment management services. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Improper 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 … (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… to Melissa Mark-Viverito on her selection as Speaker of the New York City Council. Melissa will be a forceful … York City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly inaugurated city council members in the coming …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerCancellation Confirmation
… conference registration does not automatically cancel your hotel arrangements. If you made a reservation, please contact the hotel directly to cancel. For questions, contact EMConference@osc.ny.gov . … test …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationFind Accounting Policies and Operational Guidance
… The Guide to Financial Operations Bulletins P Bulletins Advisories … State Fund Classification Manual Originating Agency Codes (for historical purposes only) … Find Accounting Policies and …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceOpinion 97-21
… public libraries to file annual reports with the Board of Regents relieve those libraries from the requirement, under … treasurers to annually report fin transactions with the NYS Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-97-21