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… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usVillage of Herkimer – Payroll (2025M-37)
… of Herkimer (Village) officials pay salaries, wages and separation payments as authorized and ensure adequate employee time records were maintained? … salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon separation …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … denied SNAP cases and determined that Department of Social Services officials did not always have the documentation … In addition, while department officials made CCAP payments for eligible families within required timeframes, they …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a … governments now facing volatility in revenue sources and uncertainty from significant shifts in federal spending should remain vigilant and pragmatic when spending and planning for the future.” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtTown of Denmark – Claims Auditing (2026M-32)
… the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, … consciousness of its staff is enhanced because officials and employees are aware that a careful review of claims will … to ensure that tax dollars are spent properly, efficiently and in the best interests of the taxpayers, the town board …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Opinion 2005-9
… SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, … district of the central high school district must take the training required by section 2102-a of the Education Law if … to the central high school board after that date. The training must be taken within the first year of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … eligibility criteria are affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between … PEF, employees with peace officer status shall be eligible to receive an incentive payment in return for participating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1992
… agencies of OSC’s automatic processing of the April 2020 and 2021 PEF LLS payments for newly eligible employees, the increases to the previously … Employees in the Professional, Scientific and Technical Services Unit – BU 05 who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsOpinion 89-4
… and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town … that one of the town councilmen is a member of that bank's advisory board. You further indicate that, while the second … deputy or employee, shall have an interest in a bank or trust company designated as a depository, paying agent, …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edComptroller DiNapoli Releases School Audits
… audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter … , Oracle Charter School , Southside Academy Charter School and the True North Rochester Preparatory Charter School . “In …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsPension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
… , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Lehman College – Controls Over Bank Accounts
… University of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate purposes and transactions. The audit covered Lehman’s bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial … financial records and providing periodic financial reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… Audit The elected five-member Board governs the District and must provide adequate oversight of the District’s … mandates fiscal oversight training and are responsible for safeguarding the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The District’s budgeted appropriations for 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of Company … a fire company in accordance with its Certificate and providing adequate financial oversight is critical for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98