Search
Message from the Comptroller – 2021 Financial Condition Report
… and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … nearly 41 percent of the State’s All Funds receipts in SFY 2020-21. Federal funding supports health coverage for … more than 8 million New Yorkers, and plays essential roles in programs including K-12 education, mass transit and social …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… submitting vouchers to the Office of the State Comptroller OSC for payment in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalState Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… overdue contract for teachers is a most welcome change in how city government and its workforce relate to one … overdue contract for teachers is a most welcome change in how city government and its workforce relate to one another …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementState Agencies Bulletin No. 2126.5
… guidance for entering the leave and payment transactions in PayServ. Affected Employees: All eligible employees … Eligibility Criteria: Executive Branch employees working in a position with one of the following bargaining units may be eligible if they meet the criteria outlined in the Guidance on the Use of Paid Parental Leave section and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullChenango County – Court and Trust Funds (2025-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Genesee County – Court and Trust Funds (2024-C&T-7)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Wayne County Court and Trust Funds (2022-C&T-1)
… the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schuyler County – Court and Trust Funds (2021-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2018 through September 30 2021
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Putnam County – Court and Trust Funds (2024-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] funds from estates are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Herkimer County – Court and Trust Funds (2023-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Tioga County – Court and Trust Funds (2023-C&T-1)
… There were no recommendations. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Livingston County Court and Trust Funds (2022-C&T-4)
… among the Treasurer, County Clerk and Surrogate’s Court, notices for each abandoned property were not published … interest, are received and disbursed properly. Ensure that notices are published in the newspaper for each year …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Schoharie County Court and Trust Funds (2022-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Cayuga County – Court and Trust Funds (2024-C&T-5)
… for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain … account for court and trust funds for the period January 1 2021 through June 30 2024 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… funds. Key Findings The Commissioner or her confidential secretary did not perform bank reconciliations, and no …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Wyoming County Court and Trust Funds (2020-C&T-2)
… deposited to the court and ordered into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a period of three years, … were not complete. We found two actions, totaling $30,455, in the Treasurer’s custody that were not recorded on the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… The County Clerk should maintain a court and trust fund register as required by law. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1