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Unclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… 2014 through 2016, Broome County depleted its fund balance to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an audit released today by State Comptroller Thomas P. … The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareOpinion 92-9
… as requiring a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 … without actually being present in a courtroom before a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS … not committed in the immediate view and presence of the judge. The judge, however, is not the court. A court has been …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 92-23
… DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases … of real property of the district which is not needed for district purposes, although the remainder of such … to cancel if the leased portion of the property is needed for district purposes at a future date, and such other …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… pdf] Audit Objective Determine whether the Livonia Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … Determine whether the Livonia Central School District District used District resources to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health … New Yorks public water supplies need stronger protections to ensure clean drinking water and prevent contamination that …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… guidance to agencies about important dates involved in the payment process as well as the payment terms available in the Statewide Financial System … in the Statewide Financial System (SFS). In the SFS, the Payment Terms Basis Date Type field (“Basis Date”) in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXII.1 Expenditures Overview – XII. Expenditures
… This Chapter provides an overview of: Expenditure Policies Record Retention Payment Certification Requirements Agency Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewLocal Sales Tax Collections Up 19% in 2021
… in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the … many taxable goods could decrease due to the rising cost of basic staples.” After a decline of 3.9% statewide in the first quarter of 2021, local sales …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… vocational rehabilitation supported employment services for individuals with a disability. The audit covered the … program provides vocational rehabilitation services for and supports the employment goals of people with a … rates among New Yorkers with a disability were higher than for the general population over the past decade, they …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedInternal Controls Over Selected Financial Operations
… through June 5, 2020. About the Program SLA is responsible for promoting the health, welfare, and safety of the people … of New York State through issuing licenses and permits for the manufacturing, distribution, and selling of alcoholic … ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsResponse Planning for Unexpected Events
… has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the … its plans or procedures in response to actual unexpected events. This audit covered events during the period November 1, 2018 to October 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsUse of Federal Funding for Election Technology and Security
… whether the Board of Elections utilized available funding from the 2018 Help America Vote Act Election Security Grant … and infrastructure. The audit covered the period from May 1, 2018 to February 11, 2021. About the Program The … Findings Generally, the BOE has utilized available funding from its HAVA Security Grant to enhance the State’s election …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityOpinion 94-15
… deposits of public funds in General Municipal Law, §10 (General Municipal Law, §11[2]; see also Banking Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 89-38
… the school district will purchase insurance to provide for payments to the surviving spouses of those retired school … or payments to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, … or payments to a fund or insurer to provide an income for retirees, or payment to retirees or their beneficiaries, …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the dissolution of the fire protection districts and the addition of their territory to the fire district may be … Whether the dissolution of the fire protection districts and the addition of their …
https://www.osc.ny.gov/legal-opinions/opinion-89-47