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Opinion 97-7
… set forth in section 600 of the Abandoned Property Law. Your particular concern involves a provision, found in many … funds from the county treasurer to the State Comptroller does not make the State the owner of such funds but rather … Abandoned Property Law authorizes the county treasurer to deduct the fee to which he or she is entitled pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Fogarty of Latham, and Nicholas M. DiNova, Jr. of Halfmoon for their roles in an alleged scheme to circumvent campaign … prosecuted by Attorney General Schneiderman’s office, is the product of a joint investigation with the Federal … corruption undermines faith in government, and that is why I have made cracking down on public corruption a top …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerState Comptroller DiNapoli Releases Municipal & School Audits
… Fund purposes and properly allocated. However, Town of Riverhead officials did not always record dates … or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare bank … officials paid unapproved overtime totaling $2,176. Town of Cobleskill – Budgeting (Schoharie County) The board did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … moving forward, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Ongoing … were also leaving the city, largely for other parts of New York and New Jersey. Looking just at domestic migration …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… the data according to its sensitivity and identifies where the data resides (e.g., servers, desktops, laptops, USB … that is not approved for general circulation and where unauthorized access, modifications or disclosure would … and date of birth. Restricted Confidential – Information where loss, unauthorized modification or disclosure is likely …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… New York State Comptroller Thomas P. DiNapoli. The Office of Parks, Recreation and Historic Preservation (Parks) … New York State Comptroller Thomas P. DiNapoli. “The Office of Parks, Recreation and Historic Preservation recognizes the importance of improving accessibility to the New York State parks …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from … apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … living conditions and whether funds are properly accounted for and used for intended purposes …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… the State Education Department (SED) to help New Yorkers with disabilities gain employment, transition to independent living, and rise out of poverty is not fulfilling its mission because it too often leaves participants with inadequate plans that do not accomplish those goals, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortState Agencies Bulletin No. 2051
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 Tool Allowance Payment. Affected … employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ … The purpose of this bulletin is to provide agency instructions for processing the 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit … 1, 2017 and June 6, 2022, HUD allocated over $244 million in CDBG funds to HCR, for grant years 2017 through 2021, and about $127 million in additional funding from CDBG COVID-19 relief aid (CDBG-CV) …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … aspects of DEC’s oversight of the 480a program, starting with poor monitoring and enforcement that undermined the … apply to certify their land through the DEC. Forest land is eligible if the tract is at least 50 contiguous acres …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesState Agencies Bulletin No. 1916
… Purpose The purpose of this bulletin is to provide agency instructions for … Employees in the Operational Services Unit (BU03) of the Department of Transportation, the Division of State Police, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… Broadband access is increasingly necessary for everyday activities and especially vital for businesses, … many communities with slow, satellite-based internet that is inadequate for today’s needs. The state is now embarking … Broadband access is increasingly necessary for everyday activities and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessClaims for Deceased Owners and Estates
… that reported the funds. See Required Documentation for examples of accepted proof of ownership. How to Prove … If there is a court-appointed representative for the estate, they may submit a claim by providing a copy … – Heir If there is no court-appointed representative for the estate, the closest living family member may submit a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesState Agencies Bulletin No. 1840
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 Tool Allowance Payment. Affected … employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ … The purpose of this bulletin is to provide agency instructions for processing the 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1840-2020-csea-tool-allowance-paymentDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued … Authorities Reporting Information System (PARIS) as issued for state purposes, better known as “backdoor borrowing,” … authority debt includes an additional $66.7 billion issued for authority purposes and $40.9 billion issued on behalf of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 … The purpose of our review was to provide an independent evaluation of the Citys proposed budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Agencies Bulletin No. 825
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … 7/9/08 (Administration) Background Pursuant to Chapter 114 of the Laws of 2008 which implements the new 2007-2011 Agreement between … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/825-april-1-2007-and-april-1-2008-salary-and-other-increases-employees