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Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Annual Performance Report on New York State’s Industrial Development Agencies - Fiscal Year Ending 2015
Annual Performance Report on New York State’s Industrial Development Agencies Fiscal Years Ending 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2008
Annual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2008
https://www.osc.ny.gov/files/local-government/publications/pdf/idareport2010.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2007
Annual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2007
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformreport.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2009
Annual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2009
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance2011.pdfDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… State Association of Counties Executive Director Stephen Acquario. “But let’s give credit where credit is due. The …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataFare Collection
… on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 … are checked before arrival and again upon departure. For hard copy non-commutation tickets, TSPs punch out part of the ticket upon inspection. Hard copy and electronic commutation tickets are visually …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdf55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… equal opportunities to wartime veterans and individuals with disabilities have a competitive edge to recruit the best … from these vast talent pools into entry-level positions with the State. The Office of the State Comptroller is … service exam to increase their employment opportunities with New York State. Candidates must meet the minimum …
https://www.osc.ny.gov/jobs/55bcTown of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80DiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017
… Local sales tax collections across New York grew 3.3 percent in the first six months of 2017, according to a report … in the first six months of 2016. Examining sales tax on a county-specific basis, the report shows collections grew …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… State Comptroller Thomas P. DiNapoli issued a statement on the anniversary of the terrorist attacks: "On September 11, New Yorkers come together to voice the sorrow and the anger … said. “We come together on this tragic anniversary, in New York and across the country, because we know we find …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… outpaced annual growth rates of 3.3 percent in 2012 and 5 percent in 2011, as well as the 15-year annual average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time when local … recovery, sales tax collections could vary either way for local governments and is generally a more volatile source …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013NYC Schools Underreporting Bullying and Harassment
… NYC Department of Education (DoE) was not doing enough to report incidents of bullying, harassment and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been six years since DASA … are some of DoE’s largest. The audit notes that the high number of schools reporting no material incidents, …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims in each type of locality and what options, if any, are available for establishing the … Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… Determine whether 17 school districts used their resources and two charter schools (collectively referred to as schools in … plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Opinion 2008-1
… rule, however, a gift constitutes a voluntary transfer of property from one to another without consideration ( see e.g. McKenzie v Harrison , 120 NY 260: Lecci v Nickerson , 63 Misc 2d 756, 313 NYS2d 474). … Municipal Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Report on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfFinal Average Earnings
… Tier 6 Final Average Earnings Now Highest 3 Years A new law improves the pension … NYSLRS Tier 6 members. When you retire, your final average earnings (FAE) will be based on the average of your three highest consecutive years of earnings, the same as other members. These improvements apply …
https://www.osc.ny.gov/retirement/members/final-average-earnings