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Unclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… to review the Agency’s processes for evaluating, awarding and monitoring projects for the period January 1, 2014 … County Industrial Development Agency Project Approval and Monitoring 2015M207 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … Treasurer is responsible for all financial activity, they do not detail the Department’s expectations concerning the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from … actual revenues and expenditures to ensure that operations do not deviate significantly from the budget. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mComptroller DiNapoli Releases School and Municipal Audits
… cost-savings and avoidance measures, including personnel layoffs, recently implemented by the superintendent and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Gloversville Housing Authority , Mechanicville Housing … their money is being spent appropriately and effectively.” Gloversville Housing Authority – Selected Financial … today announced his office completed audits of the Gloversville Housing Authority Mechanicville Housing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … cash receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … accounting for all collections or remitting them to the central treasurers in a timely manner. Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and … The Clerk-Treasurer performs all functions related to receipts, disbursements and billed receivables, and … audit of the Clerk-Treasurer’s records. Village officials do not have procedures for reconciling the water produced by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… were operating without the contracts they are required to have with their campuses while overseeing and managing billions in donations and resources, according to a report released today by State Comptroller Thomas P. … expenses," DiNapoli said. "SUNY administrators need to improve their oversight efforts to make sure billions of …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightManagement and Maintenance of Non-Revenue Service Vehicles
… maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, … October 6, 2020, Transit and MTA Bus had 1,950 non-revenue service vehicles (1,792 Transit and 158 MTA Bus) in its …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesDiNapoli: Many Homeless Shelters in Poor Condition
… condition with numerous health and safety issues that need to be addressed immediately, according to a report on homelessness released today by New York State … P. DiNapoli. DiNapoli called on state and local officials to improve coordination and respond quickly to improve …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionComptroller DiNapoli Releases Municipal Audits
… without first eliminating the tax levies in the part-town funds (those that exclude the village), contrary to statutory …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Capital – 2022 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2017-18 to SFY 2021-22, capital spending increased by $4.1 billion … prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalCity of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If … taxes may be limited in future years if property values do not increase. The City’s outstanding debt has grown almost …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to … capital plan in their adopted budget. However, they do not utilize a multi-year financial plan for estimating …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Opinion 90-10
… town conservation advisory council or conservation board. April 9, 1990 Drew A. Outhouse, Superintendent Town of North …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Vertus Charter School – Information Technology Asset Management (2025M-9)
… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board … maintain complete accurate and uptodate inventory records to properly account for IT assets Although the Boardadopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund … were for appropriate school purposes, when officials do not seek competition when procuring goods and services, …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0