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State Agencies Bulletin No. 1763.1
… with one or more uncashed payroll checks originally issued in calendar year 2018 are affected. Background Abandoned … issued for all uncashed payroll checks originally issued in 2018 and the funds will be remitted to the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksState Agencies Bulletin No. 1858.1
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that remain uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through January 24 2024
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)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …
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)
… the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by … the Surrogate’s Court. Together, the Commissioner, County Clerk and Surrogate’s Court must develop sound procedures and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax payments over … “I thank District Attorney Rain and Sheriff Kevin Wells for their partnership on this case.” As part of her plea … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followEastchester 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-59Opinion 99-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 2010-1
… recreational facilities in the village, based on projected population growth to which the particular subdivision plat …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a … acres and one that is six acres, are under consideration. In the case of the two acre parcel, the village plans to use …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 97-5
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and paved or … assessed against adjoining land, the cost must be assessed in proportion, as nearly as may be, to the benefit which each …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Opinion 90-59
… obstructions caused by snow (Highway Law, §140[1], [2]). For this purpose, towns are authorized to purchase equipment, … stated that since town property is acquired only for proper town purposes, it may not be used for purely private purposes (1988 Opns St Comp No. 88-41, p …
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
… opportunities and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period … New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and … leases early, and other percentages of revenues specified in leases. During our audit scope, PANYNJ’s Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … accruals were earned in accordance with the employee’s employment contract and/or collective bargaining agreement. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… a purchasing process that enables competitive methods for the procurement of goods and services. Highland … to remain at nearly the same level at the end of 2015-16. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Village of Leicester – Financial Management (2025M-7)
… Section 35 of General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate … in New York. The Public Authorities Law (PAL) requires it to publish, at least annually, a report listing all real property it holds and full descriptions of properties that were …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 92-5
… terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). In order to assure that …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Rockland County - Sale of Estate Real Property (2019M-233)
… the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator … appraisal service prior to listing estate real property for sale. County officials generally agreed with our … the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233