Search
Unclaimed Property Relating to State Institutions
Unclaimed property subject to Section 1304 of the Abandoned Property Law includes any properly inventoried monies or intangible personal property and the procee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-institutions.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfState Contract and Payment Actions in April
… than $12.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information … Refunds and Credits $3.5 billion for 2,489,604 personal income tax refunds. $233 million for 28,249 corporate and … of Children and Family Services $20.7 million under the Child Care Stabilization Grant to childcare providers to help …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in April
… on Route 15A in Monroe County. Major Payments Approved Tax Refunds and Credits $4.9 billion for 2,957,279 personal income tax refunds. $188.9 million for 42,233 corporate and other tax refunds. $3.3 million for 3,748 property tax credits. Department of Civil Service $399.5 …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Contract and Payment Actions in January
… in Livingston and Monroe counties. Major Payments Approved Tax Refunds $91 million for 30,000 personal income tax refunds. $71 million for 15,000 corporate and other refunds. $11 million for 21,000 property tax credits. Department of Civil Service $27.3 …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryCity of New Rochelle - Elevator Inspections (2018M-62)
… and related equipment that were not included. 75 of 85 property owners did not submit either six month or annual … notices were not sent to 68 (91 percent) of these property owners. Bureau officials did not follow up on … deficiencies on the inspection reports submitted by property owners. Serious elevator deficiencies included 35 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The RCCRC’s … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: Adopted … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 to the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… weather are adding to the unpredictability of farming that is contributing to the consolidation and the loss of farms. … to 14% of its farms and over 9% of farmland. New York is losing farms and land at a faster rate than the U.S. and … Massachusetts (farmland). The overall decline of farmland is troubling, as conversion to other uses, particularly …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsOpinion 90-30
… or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of the social … of the person and for repairs and taxes paid on the property (Social Services Law, §106[2][a][1]). There are … requirements pertaining to satisfaction of mortgages. Real Property Law, §275 provides that upon payment in full of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-41
… the presentation of such programs with town property. This is in response to your letter concerning the expenditure of … for any of the purposes authorized by law...." It is well settled that, absent express statutory authority, … 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, subject to applicable civil …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Arrochar Meats, Inc.
… Background During emergencies, the National Guard provides relief services under the day-to-day direction and oversight …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incPublic Health – 2021 Financial Condition Report
… to $75.2 billion in SFY 2020-21. State share spending is further influenced by the continued deferral of certain … funded by the federal government. In New York, the program is known as the Essential Plan. It is available to individuals who are under 65, not eligible …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthSample electronic forms Inventory Sheet • Real Property Record • Personal Property Record • Physical Inventory Worksheet
Sample electronic forms Inventory Sheet • Real Property Record • Personal Property Record • Physical Inventory Worksheet
https://www.osc.ny.gov/files/local-government/publications/excel/capitalassetselectronicworksheet.xlsxComptroller DiNapoli Releases School Audits
… while at the same time reducing the district’s real property tax levy. Tupper Lake Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… only in FY 2023. Spending in FY 2023 will also include a property tax rebate, the first in over a decade. In addition to these …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsLocation Service Providers
… funds. If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if … read the Requirements and Procedures for “ Abandoned Property Location Service Providers. ” Location Service … by selecting ‘Upload Claim Documentation’ on the ‘Claiming Property’ dropdown menu on the Office of Unclaimed Funds home …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersOpinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts (eligibility to vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility … taxable real property situate in a proposed water or sewer district are not entitled to vote in a special district …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 2005-3
… MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter into a lease for the … to be reacquired by lease-purchase agreement. This is in reply to your letter asking whether a union free school … other than that provided in the General Municipal Law. It is a fundamental principle of law that school districts …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 89-5
… Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with the clerk of any county where the property affected is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not …
https://www.osc.ny.gov/legal-opinions/opinion-89-5