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Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a … ("Who Can Claim") In New York State, the Surrogate's Court in the county where the decedent had their primary … or payer of funeral expenses can submit a claim if there is no court-appointed representative. Court-Appointed …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Denmark – Claims Auditing (2026M-32)
… of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent claims from being paid. When a town has a strong claims …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … Period January 1, 2024 – September 30, 2025 Understanding the Audit Area A town supervisor, as chief fiscal officer, … Did the Town of Newcomb Town Supervisor Supervisor maintain …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Other Bulletin No. 55.1
… TIAA Before Tax Arrears 673 SUNY ORP Before Tax Arrears 674 SUNY Suspense BTax Arrears 682 VDC Before Tax Arrears 685 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilOpinion 90-9
… in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor certification) LOCAL LAWS … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … certification, verification, or neither (see sponsor's memorandum in support of S. 5291/A. 5208 of 1982). …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a … to the individual towns within the county the cost of the sheriffs department road patrol …
https://www.osc.ny.gov/legal-opinions/opinion-93-13IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or … agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your … SFS. In the case of an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial … State, distinguishing between the governmental activities and business-type activities of the primary government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not practicably determinable). Cost is … General capital assets should be accounted for at historical cost at estimated historical cost if actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … (1) have worked the required amount of time under Social Security, the Railroad Retirement Board, or as a … Medicare, or take actions to help (or encourage) them to apply and enroll in Medicare. As a result, we identified …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 2322
… will be processed using the following effective dates and check dates: Pay Period Effective Date Check Date Administration 1 Lag 03/27/2025 04/23/2025 … on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… Highway Superintendent (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, … A town may maintain fuel tanks for fueling town equipment and vehicles and may agree to authorize other municipal … The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… from its Help America Vote Act Election Security Grant to enhance the state’s election technology and … Licensing, and Inspection of Radioactive Materials (RAM) Facilities and Radiation Equipment Facilities … states already use this approach, and it is similar to how New York Medicaid currently pays Medicare Part B …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-708
… and new payments. Affected Employees CUNY employees in the title of High Pressure Plant Tender are affected. … and District Council 37, AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement is for … April 24, 2018, April 24, 2019, and August 24, 2020. In addition, effective August 24, 2020, Shift Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Agencies Bulletin No. 1473
… Purpose To inform agencies of OSC’s processing of the repayment of United University Professions (UUP) Bargaining … employees (who do not work consecutive payroll periods), repayment will begin when the employee rejoins the payroll in … employee is on the payroll at the time. Effective Date(s) Repayment of the United University Professions (UUP) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitSUNY Bulletin No. SU-223
… submitting the necessary adjustment. If an employee has a check returned or exchanged on an AC-230 for dates on or … using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the … Checks If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andTown of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 … year spending to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps are virtually unchanged, the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system