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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click … Obligation Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk County) The entire board did not authorize … commissioners. The board needs to improve controls over payroll to ensure that pay rates are properly authorized and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Tenant rental payments were properly recorded in the accounting system and deposited intact and in a timely …
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 … did not receive or review bank statements or canceled check images to help minimize the risk of unauthorized … State Comptroller’s office in a timely manner. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… a second female director to its now 11-person board. “We encourage our portfolio companies to commit to a diversity …
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
… Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of … “The enormity of these risks requires the city to continue to identify areas for revenue enhancement, cost …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState 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
… 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these … claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid and Essential Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the …
https://www.osc.ny.gov/legislation/justice-center-auditsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… Pension Funds have been appointed co-lead plaintiffs in a derivative lawsuit filed against certain officers and … employees to perform sex acts, allegations detailed in a January 26, 2018 Wall Street Journal exposé revealing Mr. … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United States …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceComptroller DiNapoli Releases November Cash Report
… Total receipts through the first eight months of the fiscal year totaled $95.7 billion, $1.9 billion higher than the … was $278.1 million below projections. “As has been the case throughout the year, the state is in a favorable cash … lower than last year. Capital projects spending increased 12.5 percent or $453.4 million. The November cash report can …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 93-11
… for purposes of determining the political subdivision's power to contract indebtedness under Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11State Agencies Bulletin No. 1003
… Employees All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsCUNY Bulletin No. CU-115
… code will remain unchanged Listings During the week of June 18, 2001, a list of employees in the specialized titles …
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 rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Opinion 91-39
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Amazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… behalf of the New York State Common Retirement Fund (Fund) to fellow Amazon shareholders in advance of the company’s … racially diverse directors on Amazon’s board. “Amazon says it supports the fight against racial injustice, but so far … It’s past time for Amazon to take a hard look at how it is addressing racial justice in its operations, just like …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionDiNapoli Releases Interactive Map of Local Census Results
… population. Outside of New York City, the number of Black people increased in all classes of local government, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-results