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Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… system under constant financial pressure. The pandemic has only added to that challenge,” DiNapoli said. “H+H … supplemental Medicaid payments, with the goal of not only providing additional revenue but also obtaining the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… statement ) will be voted on at Wynn's annual meeting tomorrow. "Corporate spending on political causes is …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards … improves the opportunity of finding and claiming unused card balances that may be reported as unclaimed funds. Money …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… Transportation Authority (MTA) has not done enough to consolidate its procurements across its agencies to save money as was expected under its Transformation Plan, according to an audit released today by State Comptroller Thomas P. … Transportation Authority MTA has not done enough to consolidate its procurements across its agencies to save …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law … in state prisons. “Under the Raise the Age law, counties implement the law locally and are reimbursed by the state for … through State Fiscal year SFY 2025 to help counties implement the provisions of the Raise the Age RTA law enacted …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … with serious violations accountable could be a recipe for disaster.” The state Department of Health (DOH) is responsible for overseeing New York’s more than 96,000 food service …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … Property tax levy growth for school districts will be capped at 126 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Localities Spending More to Address Climate Change Hazards
… and rising sea levels that threaten both coastal and inland communities,” DiNapoli said. “Local governments are …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… of School Psychologists. Among the audit’s findings: Only 1,101 out of 1,524 public schools had at least one …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… disaster occurs. I commend State Comptroller DiNapoli’s report and look forward to working proactively with NYCEM to … to date, and complete. NYCEM generally disagreed with the report’s findings. Its response is included in the audit. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersHow to Use the Audit Search Tool
How to Use the Audit Search Tool
https://www.osc.ny.gov/files/local-government/audits/pdf/auditsearchtoolinstructions.pdfReporting to the Justice Court Fund (JCF)
2008 Legislative Update and Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/013108.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfNS to Grade Adjusted Anniversary Date Calculator
NS to Grade Adjusted Anniversary Date Calculator
https://www.osc.ny.gov/files/state-agencies/payroll/excel/nstogradecalculator2.xlsxFederal Funds to New York City: Medicaid
Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly funded by the federal and state governments.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-medicaid.pdfHow to Create a Report of Unclaimed Funds
How to Create a Report of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/complete-report-handbook.pdf