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Opinion 97-7
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers … set forth in section 600 of the Abandoned Property Law. Your particular concern involves a provision, found in many …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… State health insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … information for other types of miscellaneous receipts that do not need to be applied to an AR Item. Omissions and … is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentCOVID-19 Pandemic Small Business Recovery Grant Program
… of Section 16-FF of the Urban Development Corporation Act. The mission of the Program was to support small …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programEnforcement of the Mitchell-Lama Surcharge Provisions
… To determine if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and … at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide … to middle-income families. A total of 269 State-supervised Mitchell-Lama developments with over 105,000 apartments were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do more to … public water systems are protected from threats with security assessments and emergency plans that are accurate … to drink and assisting local water systems with their security and emergency preparedness. As of December 2022, 318 …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… or whose property they might damage as a result of an accident. The Department of Motor Vehicles is responsible for …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … Officials did not verify businesses’ self-reported job creation and retention numbers and had no procedures for …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Parks a Growing Attraction
… Agency Attendance reporting system, into which each state park facility reports estimated attendance information. At … Niagara Falls had 8.9 million visitors in 2025 and Jones Beach had 7.9 million visitors. Niagara Falls is the oldest … of 194 percent), Saratoga Springs (63 percent) and Jones Beach (34 percent). Figure 3 – Ten State Parks with the …
https://www.osc.ny.gov/reports/state-parks-growing-attractionDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible*. New York’s 529 College Savings Program is an investment tool designed to help … Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities during the first quarter of 2015. The proposed new issuances total approximately $2.44 … Dormitory Authority of the State of New York – a bond sale of up to $13.5 million of fixed rate tax-exempt and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Manor Fire District , Massapequa Water District , Otsego County and Sullivan County . “In today’s fiscal climate, … New York State Comptroller Thomas P DiNapoli today announced his … Huntington Manor Fire District Massapequa Water District Otsego County and Sullivan County …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOpinion 89-37
… a licensed collateral loan broker must file a registration statement with the State Comptroller in order to carry on the … Licensed collateral loan brokers must file a registration statement with the State Comptroller as a condition precedent … governing body precedes the filing of the registration statement). The State Comptroller is also empowered to adopt …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … In order to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… fine. Cesternino, 46, was sentenced by the Honorable Richard M. Koweek following her guilty plea to Falsifying … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. For access to state and local government …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Green, 30, who plead before Essex County Court Judge Richard Meyer, faces up to four years in prison on the felony … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… County District Attorney Gregory S. Oakes, and State Police Acting Superintendent Steven Nigrelli announced that … with District Attorney Oakes and the New York State Police, he will be held accountable.” New York State Police Acting Superintendent Steven A. Nigrelli said, “I …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… MTA expects to finish phase 1 by late 2017 as a result of damage sustained during Superstorm Sandy. Phases 2 and 3 of … of the electronic security program had nearly doubled. The storm caused significant damage to electronic devices, which will cost an additional …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively … July 1, 2016 through June 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly RESTORE program
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs