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Accounts 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)
… Determine whether the Roosevelt Fire District District Board of Fire Commissioners Board properly …
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)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
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)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
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)
… two recommendations included in our initial audit report, Medicaid Program: Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … two recommendations included in our initial audit report Medicaid Program Improper Medicaid Payments During …
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
… totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules will not profit … including personal income tax refunds. The majority of questionable returns were filed by taxpayers who claimed … on incorrect information such as fake or inflated number of dependents or understated income. Questionable personal …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango … BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Security Over Critical Information Systems
… were sufficient to minimize the various risks associated with unauthorized access to these systems and their … include oversight of more than 700 school districts with 3.2 million students, 7,000 libraries, 900 museums, and … New York Regional Transportation Authority: Compliance With Payment Card Industry Standards (2016-S-31) Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSecurity Over Electronic Protected Health Information
… 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
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has withdrawn its … companies after reaching agreements. About the New York State Common Retirement Fund The New York State Common … State Comptroller DiNapoli today announced that the New York …
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
… Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to pay $117,120 in …
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
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. For the … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2541 …
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
… billion, up $25.8 million compared to the same time last year. “Year-over-year sales tax growth has slowed from its recent … 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
… York City’s collections totaled $844 million, an increase of 8.8%, or $68 million, over January of 2022. Every county experienced some year-over-year growth … cities are based on estimates by the state Department of Taxation and Finance. In the third month of each calendar …
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
… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …
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
… are used to offset future interest payments. 36432 Discount on Bonds Issued Discount (bond sale price is lower than par value) received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… In New York City's Financial Plan New York City Industry Tracker Dashboards …
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)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … 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 …
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)
… 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-106Comptroller 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 … completed an audit of the Hamlin Fire Department Islip 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-1