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Handbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfUnclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfProperty Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … final assembly in Yonkers, New York. The first M9 rail car entered revenue service on September 11, 2019. The … Stock Programs Department Selected Aspects of the M9 Rail Car Project Management …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state pension payments sent to her mother, whose death had not been reported to the pension system. As part of the plea, Walsh was ordered … Karen Walsh a 68yearold Rochester woman pleaded guilty to stealing $12973 in state pension payments sent to her …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullCopiague Union Free School District – Check Signing (2015M-181)
… checks using a flash drive that contains the Treasurer’s and District Clerk’s signatures, neither of whom was present … all checks in compliance with Education Law. The Treasurer and any other official whose signature is required should maintain custody of their signature flash drives and supervise their use. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181DiNapoli: Tax Cap Remains at 2% for 2026
… potential impact of policy choices at the federal level." In accordance with state law, DiNapoli’s office calculated … governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 91-34
… 551 NYS2d 48; Ajay Blass v County of Erie , 155 AD2d 988, 547 NYS2d 790; Cave-of-the Winds v Niagara Frontier State …
https://www.osc.ny.gov/legal-opinions/opinion-91-34State Agencies Bulletin No. 750
… Salary below Hiring Rate Position and job do not match FIS missing FIS below Hiring Rate FIS at or below … Salary below Hiring Rate Position and job do not match FIS missing FIS below Hiring Rate FIS at or below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/750-october-2007-performance-advances-and-longevity-payments-graded-and-nsCity of Newburgh – Budget Review (B23-6-9)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a … corresponding expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Unified Court System Bulletin No. UCS-181
… must have been on the payroll for 120 full work days from 4/1/2011 through 3/31/2012 to be eligible for a service … Longevity Payment Employees must have completed four or eight years of continuous service in their current grade; … Step 1 to reflect an increase to Longevity Step 1 from the 4/1/10 Salary Schedule, using the Action/Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityUnified Court System Bulletin No. UCS-167
… payment of annual increments and additional increments (longevity payments) for certain employees in the Unified … The Laws of 2008 Chapter 276 provides for the payment of a longevity bonus for certain employees in UCS. Effective … through 3/31/11 to be eligible for a service increment. Longevity Payment Employees must be at or above the maximum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 1159
… Purpose To inform agencies of new earnings codes and procedures for repaying compensation taken by the Deficit … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletins B-1193 issued August … B-1200 issued May 11, 2012, B-1201 issued June 22, 2012, and B-1202 issued September 19, 2012, employees who leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to … is spent in accordance with program guidelines and whether these controls are functioning as intended. The … youth development opportunities to school-age children and youth during the hours directly after school. Research …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated to certain employees to ensure the proper crediting of their … To inform State agencies of the new procedure that must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCity of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … reports to the Commissioner of Taxation and Finance of all bank account balances under the administrative control of the … a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overview