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Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased … we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … a representative to administer the decedent's estate, even if all other matters have been settled, only that …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesCity 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 of the Laws of 2024, Part DD (the … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… the meals it provides to homebound seniors are prepared in sanitary conditions and are nutritious, high-quality … and food insecurity. “There are nearly 2 million seniors in the city and many have trouble preparing their own meals. … to senior citizens who rely on this critical service.” In fiscal year 2020, DFTA reported delivering more than 4.6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsJowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable costs on its CFRs for four rate-based … fiscal years ended June 30, 2014, we identified $118,110 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and four years of age. MIM is reimbursed for these services … personal service costs, consisting of $20,003 in salaries and $1,994 in fringe benefits for compensation to an …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualOpinion 96-15
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUILDING INSPECTOR -- Expenses (judgment … and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a judgment …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… The NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly … with mental health and substance abuse issues, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthSUNY Bulletin No. SU-186
… YAC Summer Session IC 19 for Earn Code ZAC The Earn Code WRC will appear on the payroll register when Winter Session payments are paid using Earn Code WRC . The Earn Code description “Winter – Retirement … when Winter Session payments are paid using Earn Code WRC . Tax Administration This payment is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of the 15 pieces of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal usable life. Out of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Peconic Bay Community Preservation Fund (2023-MR-1)
… and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … and Southold Towns properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Lake Luzerne – Payroll (2022M-98)
… 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out of $47,192 overtime payments reviewed. Did not always pay …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Mexico Academy Central School District – Procurement (2023M-75)
… services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and … justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. … and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… on its Consolidated Fiscal Reports CFRs were reasonable ne …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… New York's communities seek to generate economic activity and help private businesses grow and expand. The importance of economic development in our … that we come up with better methods to evaluate IDAs and the projects that are receiving tax breaks. By increasing …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentSUNY Bulletin No. SU-374
… is to inform agencies of OSC’s automatic processing of the 2025 UUP three percent (3.00%) Salary Increase and to provide … York and UUP, provides for a salary increase of 3.00% for 2025. In addition, on 09/12/2023 the SUNY Board of Trustees … for in the 2022-2026 Agreement. Effective Dates: The 2025 UUP 3.00% Salary Increase will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiating