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Town of Dunkirk – Justice Court (2013M-106)
… The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The … elected Town Board which consists of the Town Supervisor and four Board members. The Justice’s principal duties … adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from fines, bails, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106IV.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 … of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds from a lease purchase or rental … Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from the sale of Commercial Paper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… completed an audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of … conduct an annual audit of the treasurer’s records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… been issued. Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did … deposited and recorded cash receipts and prepared and signed checks without adequate review or approval by the … office in a timely manner. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s financial condition. Auditors determined the board used … In addition, for seven consecutive years, an annual update document, which is a required annual financial report, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… seek in its board members. When the Fund filed its request for Priceline to commit to board diversity, the company had … long-term company growth. Priceline should be commended for pursuing board diversity.” View the proposal that was …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of the … to continue to identify areas for revenue enhancement, cost efficiencies and savings, track how its services are …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Agencies Bulletin No. 331
… Frequency OSC will create these reports on Friday each week. They will reflect all orders entered into the system … days and will be available on Monday of the following week. Agency Responsibility All agencies, whether Institution … or Administration cycle, should review this report each week and provide a copy of the applicable page to the …
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
… submit rebate invoices to drug manufacturers. Key Findings For the period from January 2018 through March 2023, we … system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim …
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)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
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)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not … Board properly monitored the Districts length of service award program LOSAP …
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-planOutreach Events
… in a variety of public events across the State. People can search the OUF database to see if they have any unclaimed funds and learn how to file a claim. Staff from the Outreach Program also explain how to safeguard funds … by emailing [email protected] . You can Search for Lost Money and view Frequently Asked Questions on our …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsComptroller DiNapoli Releases November Cash Report
… $1.9 billion higher than the Division of the Budget’s latest projections, thanks partly to increased income tax … tax collections were $700.1 million higher than the latest projections (released Nov. 5) and $2.8 billion over … last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.7 billion and were …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 93-11
Whether the term outstanding indebtedness as used in connection with the 115 limitation contained in that section applies to all outstanding indebtedness of the political subdivision without regard to whether the indebtedness is excludable from the political subdivisions debt limit
https://www.osc.ny.gov/legal-opinions/opinion-93-11State Agencies Bulletin No. 1003
… be submitted after the Agency on-line deadline, a request for an “Additional” transaction must be made and granted to … each time this request is granted. If approval is given for any “Additional” that is requested to be added after the … be faxed to OSC immediately after permission is given for the “Additional” but both the original Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsCUNY Bulletin No. CU-115
… codes and eligibility criteria: Increment code is 0007 and the employee's salary rate is equal to one of the … will be updated as follows: Employee's increment code is 0007 and incremented salary is below maximum salary, increment code will remain 0007 Employee's increment code is 0007 and incremented salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsOpinion 90-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to village employees) GENERAL MUNICIPAL LAW, §§800(2), 806: The sale of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 91-39
… post-retirement salary - effect on retirement allowance) CIVIL SERVICE LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, … limit imposed by Retirement and Social Security Law, §212. Civil Service Law, §150 provides generally for the suspension … "if any person subsequent to his retirement from the civil service ... of any municipal corporation ... shall …
https://www.osc.ny.gov/legal-opinions/opinion-91-39