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What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programReporting Unclaimed Funds to New York State
… Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, … Property Type Table and Calendar of Events . Prepare your report including: A detailed list of the funds you’re … of the acceptable electronic formats for submitting your report. Payment by check (payable to Comptroller, State of …
https://www.osc.ny.gov/unclaimed-funds/reportersOpinion 92-10
… when such amounts have remained unpaid or unclaimed for three years. Prior inconsistent opinions are hereby … by a public corporation to a "resident" as the owner or former owner of a "security" is deemed abandoned … unpaid to or unclaimed by the resident for a period of three years as of December 31 of any year. The three year …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 89-9
… or, to the extent that the funds are not exempt from claims of creditors, to a creditor or to a person who … and pay them into the general fund (see 1988 Opns St Comp No. 88-14, p 23). Alternatively, after holding the … Law, §1310. Please note, however, that the county is not required to proceed under section 1310, and that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Reporting Forms and Publications
… Reporting Program Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - … Security Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form … List of forms and publications available for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsForms and Publications
… for online. Claim Information Affidavit for Securities and Cash - We’ll require you and the reporting organization to complete this form if we … Official Check/Money Order Affidavit for Estates and/or Individuals - Use this form to provide information …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsExpedited Payments of Unclaimed Funds
… Program Legislative Session 2023-2024: Expedited Payments of Unclaimed Funds – A.10219/S.9410 … (McDonald/Sepulveda) – Relates to expedited payments of abandoned property under a certain monetary … Relates to expedited payments of abandoned property under a certain monetary …
https://www.osc.ny.gov/legislation/expedited-payments-unclaimed-fundsOpinion 97-7
… which were directed by court order to be deposited into the court and trust fund and which have been held beyond … funds which were directed by court order to be deposited into the court and trust fund and that some of these funds … found in many court orders directing that moneys be paid into court, which provides that the moneys may be disbursed …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… By simplifying the process, my office will be able to return lost money even faster while still ensuring the funds … and thanks to their efforts, it will be even easier to connect New Yorkers with their lost money.” The average claim …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyReporting Resources
… Glossary What's New Holder Education webinar modules on demand - Coming Soon! …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesGlossary
… Glossary of terms for reporters of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryMuseum or Military Abandoned Property
… 07/9/25 16 Painting by Henry Hintermeister, Washington and Group Selecting a Spot for the Capitol 1960 Henry Hintermeister 9 Warren Avenue Tuckahoe, …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal Audits
… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the … records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by … accurate, up-to-date or timely manner. The general fund balance was understated by $34,270 and the highway fund …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… for refund checks issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation … based on which bank account the original check was paid from. Comptroller’s Refund Account Outreach For the … the calendar year of issuance. OSC will complete this transfer for the Comptroller’s Refund Account and payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentAccounts Payable Advisory No. 48
… on a voucher when paying a single payment vendor in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name format …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorDiNapoli: Read Fine Print on Your Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print for details about fees and expiration … still ask whether fees apply. DiNapoli reminds New Yorkers to spend the gift cards in a timely fashion. If not, the money could eventually get turned over to his Office of Unclaimed Funds. “After the holidays, it’s …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsDiNapoli: Read the Fine Print on Your New Gift Card
… New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. … New Yorkers this holiday season to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … P DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-season