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Unclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfOpinion 88-9
… respect to any district purpose which may be initiated without petition, the town board shall call a hearing in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Reporting Resources
… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … on demand - Coming Soon! … Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesTown of Lexington – Town Clerk (2017M-188)
… and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled $4.9 … for the audit period totaled $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees totaling … Properly collect, record and deposit all real property taxes and Clerk fees intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Hyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded accounted for and disposed of
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103State Agencies Bulletin No. 1763
… checks originally issued in calendar year 2018. Background Abandoned Property Law §102 requires that uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksState Agencies Bulletin No. 1858.1
… issued in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksState Agencies Bulletin No. 1763.1
… issued in calendar year 2018 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer generally established …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben 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-4Comptroller DiNapoli Releases School Audits
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. From fiscal years … the district improperly calculated its unrestricted fund balance and spent nearly $23.8 million (93 percent) less of appropriated fund balance and reserves than were budgeted to finance …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 90-59
… This Office has previously stated that since town property is acquired only for proper town purposes, it may … a municipality from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use of municipal property for the benefit of private parties unless it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… of two sampled airport system leases, we found that a property leased from a municipality for future development of … notified the municipality of this sub-lease and paid real property taxes. The other lease was for a garage as part of … are properly notified of the property uses and of PANYNJ’s tax-exempt status. … To determine whether the Port Authority …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andEastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Comptroller DiNapoli Releases Municipal Audits
… South Glens Falls , the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers . "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/2014/07/comptroller-dinapoli-releases-municipal-audits-2NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… as fiduciaries of the company. Among its requests for relief, DiNapoli's lawsuit seeks to have Wynn Resorts' … in the nation. The Fund's fiscal year ends March 31, 2018. For access to state and local government spending and more …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsCollection and Use of Oil Spill Funds
… PBS facilities, and $5 million in federal disaster relief funding. For the same period, the Department spent about $60 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsState Agencies Bulletin No. 347
… card and verify the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee’s Agency Code, Social Security Number … pre-printed Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… overdue.” Although Chipotle states it is taking steps to address these issues, it has not disclosed to investors and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusion