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Due Diligence for Companies Holding Abandoned Funds
Companies that hold abandoned funds must attempt to contact the rightful owner of the property before transferring or escheating the property to NYS
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsOpinion 90-27
… board of trustees may, by resolution, authorize the sale or transfer of the fire house and fire equipment owned …
https://www.osc.ny.gov/legal-opinions/opinion-90-27New York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… two recommendations included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the board did not ensure its project approvals were based on project applications that were completed and supported … and exceeded its authority under New York State Town law by authorizing the supervisor to pay all expenditures …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Taxes – 2021 Financial Condition Report
… percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, … 2020, a decline from $342 in 2019. At the local level, property tax revenues are the largest single tax source …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… today to unlawfully "double-dipping" and receiving state retirement benefits to which she was not entitled. She agreed … and New York State Comptroller Thomas P. DiNapoli. "For the six years Ms. Cecero was general counsel to Monroe … that while employed with MCC, she falsely filled out an Application for Service Retirement, dated April 3, 2008, …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… ate.ny.us/reports/budget/2019/enacted-budget-report-2019-20.pdf Find out how your government money is spent at Open Book …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetOpinion 94-16
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … outstanding stock of the bank. Initially, we note that, by informal agreement with the Attorney General's Office, … article 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Purpose To determine if the Department of Motor Vehicles (Department) adequately ensures automotive … and salvage facilities are registered, and follows up on consumer complaints and takes enforcement action as … or facility for criminal prosecution. Key Findings Our analysis of Department facility data and publicly …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceUnified Court System Bulletin No. UCS-82
… paid during the calendar year will equal the Judge’s full or prorated share of statutory salary, whichever is … calendar year, regardless of the check date, will be a full biweekly salary. This will usually cause a situation in … will be processed to ensure all Judges receive their full or prorated share of their statutory salary for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Enhanced Medicaid Payments to … Background Our initial audit report, which was issued on September 24, 2010, examined whether selected home health … overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… uncovered his fraud, and he will now be held accountable for his actions. My office will continue to protect the … On or about November 15, 2018, Cesar submitted a request for a loan in the amount of $3,900 (minus a loan fee of $20) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesOpinion 90-35
… This opinion represents the views of the Office of the State Comptroller at the time … of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be reasonably anticipated that a political … is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 94 - 23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two towns) TOWN LAW, §§170, 172-d: In the case of the extension of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Town of Batavia – Water and Sewer Operations (2018M-12)
… with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately account for the … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Town of Batavia …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … the month of September at this time. The anticipated sales in the third quarter compare to past planned sales of $4.99 … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … of which is for refunding purposes. The anticipated sales in the fourth quarter compare to past planned sales of $3.38 … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarter