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… certain unclaimed property to owners – no claim required. For inquiries, see our frequently asked questions or contact … claim? To protect your privacy and prevent fraud, we can’t tell you the amount of your claim until we receive and … your Claim ID. Check your junk or spam folder if you can’t find it. By mail: You would have received an email (or …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) … with city collective bargaining agreements. Town of Philipstown – Financial Management (Putnam County) The … the audit period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the …
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
… ventilators and x-ray machines, that now sits unused in storage facilities across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit released today by … the 247,343 DME purchased during COVID-19. DME now in storage includes CPAP/BiPAP machines, ventilators, oxygen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenses (defense and indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS … Whether a town may confer the benefits of Public Officers Law 18 upon employees of a town housing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… Thomas P. DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester … School District needs to substantially overhaul how it is managing payroll and purchasing of goods and services," … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the …
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)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
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
… Community Renewal (HCR), is falling short in its oversight of several Mitchell-Lama developments, according to an audit … and Community Renewal needs to improve its oversight of conditions at Mitchell-Lama buildings and monitor spending … 2023. They found poor conditions and disrepair at all of the developments. Auditors also found $1.5 million in …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to … The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 …
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
… Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have appropriate … Transportation Authority MTA and the New York City Department of Homeless Services DHS have appropriate …
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)
… signed in March 2021, authorized economic impact payments for individuals and families. These payments, sometimes … from enacted tax increases and the legalization of online sports betting and recreational marijuana use. These … will provide his analysis of the Financial Plan when it is released by DOB. Prior Editions April 16, 2021 March 30, …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Opinion 98-12
… 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… However, not all situations are that simple. The following is information on how to calculate the number of days worked … bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … with three pay periods: The days worked reported equal 26.01 Even though, for example, there are not as many …
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. “By auditing municipal … mutual funds, fixed income securities and cash equivalents with two investment brokerage firms; these are improper …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsCitywide Payment Services and Standards – Controls Over Payments
… Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised …
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
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumOpinion 2002-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… report, College Readiness (Report 2021-N-1 ). About the Program According to the U.S. Department of Education, … graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide graduated, while … student who: (1) can successfully meet NYCPS’ criteria for graduation from high school and obtain the highest possible …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … The report notes, however, that the potential cost of labor negotiations casts a shadow of uncertainty on the city’s finances. “While strong economic …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Management and Maintenance of Non-Revenue Service Vehicles
… have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the … maintenance, are safeguarded, and are properly disposed of at the end of their useful life. The audit covered vehicles owned during … have and maintain an accurate and complete inventory of nonrevenue service vehicles and to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles