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Unclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfUnclaimed Property Relating to General Corporations
Unclaimed property subject to Article V of the Abandoned Property Law includes amounts and securities due on a company’s own debt and equity issues, municipal d
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/general-corporations.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation.
https://www.osc.ny.gov/files/reports/pdf/report-24-2025.pdfPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials … Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments … Manor’s Board. For findings and recommendations related to Sunnyside Manor outside of the unauthorized bank account, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followCUNY Bulletin No. CU-531
… new flat rate deduction codes that will be used to recover Medicare and Social Security tax deficiencies for City … (CUNY) employees. Affected Employees CUNY employees with Medicare and/or Social Security deficiency Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-531-new-deduction-codes-580-city-university-new-york-medicareComptroller DiNapoli Releases Municipal Audits
… procedures to address the level of unexpended surplus funds to be maintained. As a result, the town’s general town-wide and highway town-wide unexpended surplus funds have increased to levels which are excessive in comparison with the town’s expenditures for those funds. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1275
… the New York State Police and Fireman Retirement System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue … dated July 9, 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 2195
… regarding this bulletin may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… We determined the Department’s eMedNY claims processing system did not have access to maternity encounter data to …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followDiNapoli: Former Clerk Padded Her Pay With Town Funds
… is a member of the state's retirement system, used town funds to pay back loans she took from the retirement system … than $1,500. Green also directed more than $1,000 in town funds to pay medical contributions instead of making … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsOpinion 92-42
… the property not used for town parking if the snow plowing is primarily in furtherance of a proper town purpose and the … owner, plus any other consideration provided by the town, is commensurate with the value of the benefit received by the … or property to or in aid of private entities. Further, it is a general rule that, because town equipment is acquired …
https://www.osc.ny.gov/legal-opinions/opinion-92-42XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Agencies Bulletin No. 2094.1
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townUnified Court System Bulletin No. UCS-319
… The April 2022 Retroactive SLED Payment increase will be paid using the following effective date and check date. Year … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s … taxable gross subject to all employment and income taxes. Federal, State and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseState Agencies Bulletin No. 2094
… displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the three … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesState Agencies Bulletin No. 915
… Purpose To notify PS Query and PayServ users that the upgraded version of PS Query will be available in the Training Sandbox for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/915-ps-query-preparation-payroll-system-upgrade