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Opinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … discussed in the opinion. FOREIGN FIRE INSURANCE -- Taxes (Exempt Volunteer Firemen's Benevolent Association (use of tax … prescribed by the special act (see, e.g., 1997 Opns St Comp No. 97-4, p 8; 1991 Opns St Comp No. 91-29, p 84; 1989 …
https://www.osc.ny.gov/legal-opinions/opinion-99-3How to Search & Claim Property
… current or former resident of New York, you may have lost money waiting to be claimed. All claims can be filed online within minutes, … An email will be sent to the owner with instructions on how to claim. If You Can’t Locate Your Property If you were …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyVillage of Fort Plain – Leave Benefits (2020M-101)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… to middle-income families. A total of 269 State-supervised developments, with over 105,000 apartments, were built under … voluntarily dissolve (buy out) and leave the Program. When developments buy out, they are no longer subject to DHCR … families. There are currently 133 State-supervised Program developments with approximately 64,000 apartments. Apartments …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were accurate and payments for unused leave … calculated 61 percent of the unused vacation leave, sick leave and retirement incentive payments made during the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsLife Changes: What If I Leave Public Employment?
… That’s the reason for this publication. It outlines what you need to know as a NYSLRS member if you leave public … entity that participates in NYSLRS. (Return to Top) What Happens to My NYSLRS Membership? Find Out if You Are Vested … for this credit and you receive a statement of the cost after you have left the payroll, you must make payment within …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentOpinion 97-4
… and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… made to property owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that their … is signed by the head of household certifying their family has not received welfare assistance within the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… with school districts comprise a wide range of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education providers, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsChild Protective Services (2013-MS-5)
… are needed or if certain initiatives or actions result in positive outcomes. Three of the five counties that we … Key Recommendations Work with OCFS to develop additional strategies to achieve long-term recurrence rate reductions. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… the highest award given by the Order Sons and Daughters of Italy in America. Prior recipients of this award include a … in being elected State Comptroller of New York. It is with great pride that I accept this high honor, and I know …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) on its … audit focused primarily on expenses claimed on ICLC’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. Background ICLC …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceState Agencies Bulletin No. P-918
Changes in Reporting for Occupational Disability Leave
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-918.pdfBrentwood Public Library – Leave Accruals (2018M-26)
Brentwood Public Library – Leave Accruals (2018M-26)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2018-brentwood.pdfState Agencies Bulletin No. 1166
… running Locked Query 48 can be refunded. If not the agency needs to determine the amount of money that was deducted for … Recreation and Historic Preservation (49XXX). The agency needs to determine the following; If the employee was rehired … must be submitted as follows: Earnings Begin Date: First day of the deficit reduction being paid back Earnings End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedChildren and Family Services, Office of
Children and Family Services, Office of
https://www.osc.ny.gov/files/state-agencies/audits/zip/office-children-and-family-services.zipEast Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Cato-Meridian Central School District - Salaries, Wages and Leave Benefits (2021M-173)
Determine whether Cato-Meridian Central School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cato-meridian-2021-173.pdfDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and guardians are properly notified … patients are at greater risk when their parents and family members are kept in the dark,” said DiNapoli. … guardians’, and other qualified persons’ access to records relating to incidents involving family members …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilities