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Required Documentation
… a letter asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals … Copy of Certificate of Change filed with the Department of State; Articles of Incorporation showing ownership of the … uploading your claim documentation online . Office of the State Comptroller Office of Unclaimed Funds 110 State …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationTown of Caneadea – Fund Balance Management (2020M-145)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed fund balances. Key … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … recurring expenditures, and include realistic estimates of appropriated fund balance amounts. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … time. Enclosed with your inquiry is a copy of the current contract between the town and its highway department … corporation and of each civil or political division of the state by local law, ordinance or resolution, or in the city …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92State Agencies Bulletin No. 2345
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA … the Office of Parks, Recreation, and Historic Preservation who meet the eligibility criteria are affected. Background: … explained in the 05/15/2025 OER memorandum. Agencies must make payments to individual employees and submit one journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s … had no formal methodology for determining the fair market value of items donated, and donations totaling $7,960 could …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Opinion 92-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … (collection of interest on securities deposited in lieu of); (mandatory nature of withdrawal provisions); … of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Oversight of the Agricultural Assessment Program
… in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property … ORPTS annually calculates and certifies the per-acre AAV for soil groups, aquaculture, and farm woodland. Local …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programAudit Faults Justice Center Records, Raises Questions on Accountability
… neglect against vulnerable New Yorkers off a registry, a list of individuals prohibited from holding jobs that involve … of patients, according to an audit released by New York State Comptroller Thomas P. DiNapoli. Auditors also found … Based on an interpretation of certain provisions of the State Social Services Law, the Justice Center limited …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilitySexual Offender and Management Treatment Act Program
… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period November 1, 2012 through January 31, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesElectronic Reporting Program Instructions
To eliminate paper reporting and simplify the reporting process, the New York State Comptroller’s Office of Unclaimed Funds has developed an electronic reportin
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/nycd-diskette-installation-user-manual.pdfExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 … and external investment pools are required to be presented in the notes to the financial statements if separate GAAP …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsEmployer E-News Archive — 2024
… May 2024 E-News was not published in May. April 2024 New State Budget Affects NYSLRS Benefits: Here’s What You Need to …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York State Comptroller Thomas P. DiNapoli and U.S. Attorney … scheme was exposed and he is now a convicted felon," said State Comptroller Thomas P. DiNapoli. "I thank United States …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 2069
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2023. Outreach to employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksXII.8.C Payment Intercepts – XII. Expenditures
… and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments … the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State Expenditures 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsTown of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … or implement procedures to track CDBG funding and document how the grants were spent and that the intended objectives …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… New York State Comptroller Thomas P. DiNapoli testified today before … is the trustee of the estimated $247.7 billion New York State Common Retirement Fund (Fund), the third largest public …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusion