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Unclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfOpinion 96 - 11
… opinion. REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive … Duties (submission of resolution for sale of real property to referendum on board motion) TOWN LAW, §§64(2), 94: A town … on its own motion may subject this proposed land sale to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 95-1
… may determine to provide city funds to the agency to cover costs of such benefits. You state that an existing city … benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we assume the … could determine to provide city funds to the agency to cover costs of health care benefits to retirees of the agency …
https://www.osc.ny.gov/legal-opinions/opinion-95-1DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… is held to 1.7 percent in the upcoming fiscal year, it does not provide such detail for out years. DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… $572,715,000 of New York State General Obligation (GO) Bonds. After a one-day retail and institutional order period, … orders of over $1.6 billion or 2.8 times the amount of bonds offered, which allowed the State to reduce yields in … New York retail buyers. The true interest cost of the GO Bonds was 3.99 percent. “I am very pleased with the sale …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersState Agencies Bulletin No. 1437
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, … A program that provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1437-educational-assistance-benefitsState Agencies Bulletin No. 1524
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, … A program that provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1524-educational-assistance-benefitsState Agencies Bulletin No. 1649
… Purpose To notify agencies of changes being made to the checks they receive as a result of the Reversal … To notify agencies of changes being made to the checks they receive as a result of the Reversal AC230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to ensure children with elevated blood lead levels are receiving required services, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 2005-6
… MUNICIPAL FUNDS -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) … POLICE PROTECTION -- Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to conduct a town program at a parochial school on the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6II.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesOpinion 88-73
… FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … a suburban town may not establish a capital reserve fund for improvement district purposes. This is in reply to your … of the second class may establish a capital reserve fund for improvement district purposes. You note that suburban …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Implementation of Train Service to Grand Central Madison
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, … implemented on February 27, 2023. GCM was constructed as a new eight-track terminal with four western and four eastern … and Atlantic Terminal service concerns. Overall, the new timetable did not always address passenger needs as LIRR …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval … has adequate controls over selected financial operations to provide reasonable assurance that State assets are … To determine whether the Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsState Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.pdfCompliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of … school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have been required to develop and regularly review school safety plans as part …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOpinion 90-51
… et seq .), which was added by chapter 756 of the Laws of 1989, relates to the establishment and administration by … The legislative history of chapter 756 of the Laws of 1989 indicates that items such as computer terminals and … costs (see Sponsor's Memorandum in Support of S. 3904-A of 1989). County Law, §308(4) provides, however, that "[c]osts …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Federal Funds To New York City: Temporary Assistance for Needy Families
TANF funding is expected to be the City’s largest source of direct federal funding in fiscal year (FY) 2025, at about $2 billion, with more than half allocated to the Department of Social Services (DSS).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-temporary-assistance-for-needy-families.pdfMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2020-F-4)
To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Part B...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f4.pdf