Search
State Agencies Bulletin No. 875
… Purpose To explain OSC’s automatic processing of the 2009 Blind Veterans annuity increase. Affected … Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind Veterans Annuity Background … Law Article 17, Section 362, Subdivision 3, the amount of any annuity payable under this section shall be the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/875-2009-blind-veterans-annuity-increaseAccounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent accounts receivable … October 20, 2011. Background The Office of the Attorney General (OAG) includes the Civil Recoveries Bureau (Bureau). … To determine whether the Office of the Attorney General effectively collects delinquent accounts receivable …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… in a timely manner resulting in approximately $5,000 in penalties and interest. As a result of the Comptroller’s audit and subsequent investigation, the former … million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card accounts were established in a manner that complied with the policy provision …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The … The audit found Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDiNapoli Halts $24 Million in Suspicious Tax Refunds
… personal income tax refunds so far in 2014, after finding 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million state refund requests totaling $4.3 billion. … DiNapoli's auditors estimated their efforts produced $62.6 million in savings. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsComptroller 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-0Security 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-systemsSecurity Over Electronic Protected Health Information
… safeguarding its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is … we found the Institute has adequate protection policies in place and a plan to make mandatory notifications when ePHI is … safeguarding its ePHI and has protection policies in place and a plan to make man …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… a number of companies including FleetCor Technologies and LinkedIn. DiNapoli has filed similar proposals with 17 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… and investigators were able to uncover this ongoing scam and ensure that the perpetrator, and not the taxpayers, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … prudent management and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… $1.74 billion, up $25.8 million compared to the same time last year. “Year-over-year sales tax growth has slowed from … $174 billion up $258 million compared to the same time last year …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… $1.89 billion, up $159 million compared to the same time last year. “As we head into a new year, local sales tax … reflects reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… 4.51%. “The equity markets had some difficult times in 2022, but the Fund posted positive results for the … quarter,” DiNapoli said. “Market volatility may persist in 2023, but the Fund remains well-diversified and built to … As of Dec. 31, the Fund had 43.49% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterIV.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-proceedsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were … Town would have reported a positive fund balance of $451 in the sewer district fund. The payroll clerk’s duties are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186New 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 … direct control. The city faces substantial fiscal risks in the coming years that will require fiscal discipline and … to guard against fiscal pressures. “With over $8 billion in reserves and other funds in its health trust, the city has …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesVillage 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-107