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Opinion 92-10
… the funds upon expiration of the required holding period. Article V of the Abandoned Property Law contains provisions … payable or distributable by a public corporation to a "resident" as the owner or former owner of a "security" is … such amounts are deemed abandoned property under article 5 of the Abandoned Property Law. Thus, a banking organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 93-13
… infringing on the towns' ability to raise revenues through real property taxes for their own local purposes. …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-9
… tax moneys); (need to be member of association to receive benefits); (use of money for scholarship program) INSURANCE … to disabled or indigent volunteer firefighters and their families. The scholarships must be available to all … are members of the Association. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by spending … influx of asylum seekers into the five boroughs, according to a report released today by State Comptroller Thomas P. … difficulties over the past few years and must continue to show fiscal discipline going forward,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… New York state’s affordable housing agency, Homes and Community Renewal (HCR), can do more to help low-income … P. DiNapoli. “New York is in the midst of a housing crisis and Homes and Community Renewal’s management of its programs is … New York states affordable housing agency Homes and Community Renewal HCR can do more to help lowincome New …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 1889
… job location is within the five boroughs of New York City (NYC) (effective December 31, 2018) will continue at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective December 31, 2018) will continue … Westchester County $14.00* Other (job location outside of NYC, Nassau, Suffolk or Westchester Counties) $12.50 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax revenue and a decline in federal aid. The city also faces sustained challenges from a possible … Total revenue for New York Citys budget is expected to drop by 94 to $1011 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… State Comptroller Thomas P. DiNapoli and Chautauqua County … to District Attorney Schmidt, who then partnered with State Comptroller DiNapoli’s office to investigate the matter. The joint investigation and State Comptroller’s forensic audit revealed that from April …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… Edition Pre-Pandemic Improvements in Employment Rates for People with Disabilities Have Been Derailed by COVID-19 The … that had been made in employment indicators leading up to the pandemic. The Current Population Survey conducted … that for the one-year period between April 2020 and March 2021, unemployment rates for people with disabilities …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021DiNapoli: Wall St. First Half Profits Jumped
… second half and leave 2019’s year-end profits a guessing game. Although the securities industry has not yet reported …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-wall-st-first-half-profits-jumpedOpen Educational Resources
… determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, … CUNY reported that the cost of books and supplies is often a barrier to academic success. OER are any teaching, … textbook costs. CUNY’s Office of Library Services (OLS) is tasked with providing the oversight and infrastructure for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private … of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringSUNY Bulletin No. SU-369
… employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateOversight of Resident Care-Related Medical Equipment in Nursing Homes
… the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and … Background The Department of Health (Department) oversees nursing homes in New York State through its Division of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesControls Over the Collection of the Public Safety Communications Surcharge
… the Department acquires the names and contact information for, and appropriately pursues payment from, customers who … upgrades to call centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge … York State is required to act as a State collection agent for the Surcharge. Providers are responsible for adding the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeMotor Vehicle Theft and Insurance Fraud Prevention Program
… by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle Theft and Insurance Fraud Prevention Demonstration Program. Our audit … December 2021. About the Program Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act (WARN … To determine whether the Department of Labor Department is providing appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act