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Steuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4State Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… the notice will provide the amount, type of debt owed, and the federal agency that referred the debt to the … OSC Bureau of State Accounting Operations, Federal Billing and Projects team at [email protected] . Per TOP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesLong Beach City School District – Financial Management (2023M-147)
… and did not present the District’s spending plans in a transparent manner. While real property tax levies remained … reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Caledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug … drug program averaged almost $3.3 billion per year. In accordance with the contracts, CVS Caremark was required … Plan commercial claims and found that CVS Caremark did not always invoice drug manufacturers for rebates or collect …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in … former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was … York State Comptroller Thomas P. DiNapoli announced today. For the three-month period ending June 30, Fund investments …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment inventory records are …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersState Comptroller DiNapoli Releases Audits
… expected preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 93-29
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … of official newspaper) PUBLIC OFFICERS LAW, §70-a; GENERAL CONSTRUCTION LAW, §60(a); VILLAGE LAW, §4-412: A … general circulation within the village, without regard to whether the newspaper is published within the village. You …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 92-38
… 555). This procedure is then required to continue until a full set of officers is approved. If a village has no …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 95-9
… meetings pursuant to General Municipal Law, §217(c)(v); and (3) may active volunteer firefighters receive pro rated … at any official meetings of the volunteer fire company " and participation in certain department responses (General … Law, §217[c][v], [vi]; emphasis added). A fire district and a fire company are separate and distinct entities. A fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 2002-13
… a portion of the tax to the fire department of which it is part (see Insurance Law §§9104[f][1], 9105[d][3][A]). … …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13State Comptroller DiNapoli Releases Municipal Audits
… provide monthly financial reports to the board during the year. Sodus Center Fire Department – Financial Activities …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New … 25 miles of the Statue of Liberty. The PANYNJ was created to promote and protect the commerce of the Port District and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceFinancial Condition and Selected Expenses
… totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor financial condition, including … Video Lottery Terminal (VLT) revenue is directed to NYRA for enhanced purses, operational support, and capital … before that time. However, the FOB stressed the need for NYRA to develop a plan to become profitable without …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expenses