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… certain unclaimed property to owners – no claim required. For inquiries, see our frequently asked questions or contact … How to Search and Claim Property . How do I start a claim for deceased person? See Claims for Deceased Owners and Estates . When will I receive my …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Comptroller DiNapoli Releases Municipal Audits
… may not have worked because they were working at another municipality. City officials made $99,761 in vacation buyout … the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance costs. … the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. DiNapoli. “During the … scenarios to ensure stewardship over state assets; Document and preserve the process and key factors used when …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 98-17
… for the costs incurred under section 18. 3 August 27, 1998 James E. Maher, Esq., Town Attorney Town of Harrietstown 1 …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit … payments made to 41 (91 percent) of the employees in almost every type of payment made to them, including … of these types of payroll payments. They identified errors in 97 percent of the additional payments tested. In total, …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community Renewal (HCR), is falling short in its … at facilities that went unaddressed, sometimes for years, and questionable spending. “Our auditors found that tenants … are subjected to unsanitary, unacceptable conditions and that water leaks, collapsing ceilings, mold and other …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Agencies Bulletin No. 2070
… deposit reversal. Following the PayServ 9.2 upgrade, stop payments of physical payroll checks can now be submitted through PayServ, see Payroll Bulletin 1964 . The Stop Payment panel in PayServ will automatically populate … Immediately OSC Actions: OSC will review and approve stop payment requests daily and payroll checks will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesHomeless Outreach Services in the New York City Subway System
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have … and monitoring controls over homeless outreach services in the New York City subway system and whether they have met …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… has enacted six pandemic relief packages intended to offer support to individuals, businesses, and state and local … referred to as “stimulus checks,” are intended to provide support to low- and middle-income individuals and households … has enacted six pandemic relief packages intended to offer support to individuals businesses and state and local …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Opinion 98-12
… in a city for school purposes or to be used by the board of education for any purpose authorized in this … whatsoever for similar purposes, shall be paid into the treasury of such city and shall be credited to the board of education. The funds so received into such treasury shall be kept separate and distinct from any other …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund … comprehensive policies and procedures for preparing and processing payroll and maintaining leave time accruals for …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsCitywide Payment Services and Standards – Controls Over Payments
… respond to ad hoc requests for information) exceeded the production reports for the month of May 2022. Until we … 3 days before they were logged into an informal tracking sheet and then held for up to 19 days before they were … Recommendations Review and update CPSS reporting tools and production reports to ensure they provide updated and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for … hospital care, physician services, dental services, pharmacy benefits, and many others. Of the $53 billion in …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 2002-7
… library board, separate and distinct from monies of the municipality or school district (see, e.g., 1987 Opns St Comp … are not expended during a fiscal year be returned to the municipality or school district which sponsors the library …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… college for 6 months after enrolling. Additionally, for a sample of 291 students from this cohort, we determined that … school and middle school. For the students in our sample who graduated from high school, 38 did not meet all …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses … gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … “While strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Management and Maintenance of Non-Revenue Service Vehicles
… whichever comes first. The ASOs and LSOs are scheduled by SPEAR, the maintenance management system that is programmed … SFS creates a service operation pickup work order in the SPEAR system. Key Findings Transit and MTA Bus did not always … replaced on the vehicle during maintenance and repairs in SPEAR. Train SFS staff on the process to establish …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles