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Unclaimed Property Relating to Museum and Military Property
The New York State Comptroller’s Office of Unclaimed Funds maintains a list of certain properties that have been left in museums, historical societies, zoologic
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/museum-and-military-property.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52)
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52.pdfResolution of Shareholder Request to American Electric Power
Shareholders request that American Electric Power consider global GHG reduction needs as defined by the Paris Climate Agreement.
https://www.osc.ny.gov/files/press/pdf/aep-ghg-resolution.pdfProperty Tax Cap How to Calculate Retirement Exclusions
Learn How to Calculate Retirement Exclusions From Example
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/exclusion_example.pdfConversion from LLS payment to LGS payment Guide
Conversion from LLS payment to LGS payment Guide
https://www.osc.ny.gov/files/state-agencies/pdf/2313-Conversion-from-LLS-payment-to-LGS-payment-Attachment.pdfConversion from LLS payment to LGS payment Guide
payroll-bulletin-2313-1-conversion-lls-payment-lsg-payment-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2313-1-conversion-lls-payment-lsg-payment-attachment.pdfOpinion 88-55
… 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-88-55XVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial System (SFS), State agencies, and public authorities on an enterprise-wide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOpinion 88-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) … of town service. Specifically, you ask: Whether the policy is legal; Whether the policy may apply to elected officials; …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-25
… credit to or in aid of any individual or public or private corporation or association (see also Local Finance Law, … convey, treat, and dispose of the sewage of another public corporation or improvement district (GML, §§119, 119-a). …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 91-35
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Police Chief (amount of salary increase pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, … The permanent full-time head of the police department who is not a member of a negotiating unit is entitled to a salary …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Oversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family … the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare … procedures for supervising all direct placement cases that it has for similar child welfare services, such as foster …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… for reconciliation between Catholics and Protestants. It was through his transformative leadership, and through the … peace was realized at long last. Northern Ireland today is a symbol of hope for people in conflict throughout the … peace and justice that can be achieved when people decide to work together. That hope is Martin McGuinness’ legacy." … …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessOpinion 92-27
… PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A municipal … donation by assigning his or her right to receive salary to the charitable organization. A local government … the employee for, inter alia , contributions to federated community campaigns for health, welfare and recreational …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 91-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) SURROGATE'S COURT … are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). You …
https://www.osc.ny.gov/legal-opinions/opinion-91-47XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … listed below have been developed in order to ensure a smooth transition when implementing a new … to identify the accounting issues involved as well as what information is required in order to comply. As part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsHousing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4)
To determine whether Local Program Administrators (LPAs) were selected appropriately and their selection was properly documented by Homes and Community Renewal, and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4.pdfSelected Aspects of Safety and Security in Subway Facilities
… help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … 2023. About the Program New York City Transit (Transit) is a Metropolitan Transportation Authority (MTA) agency that … process to adjudicate why the alarm was triggered and what investigatory steps to take. Transit’s EMD is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesMiddleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Opinion 92-11
… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance … (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund …
https://www.osc.ny.gov/legal-opinions/opinion-92-11