Search
State Agencies Bulletin No. 1595
… uncashed as of February 28, 2018 will be stopped and the funds will be sent to the NYS Office of Unclaimed Funds on March 9, 2018. Effective Date(s) Checks … 2016 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 9, 2018. Employees can visit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checksState Agencies Bulletin No. 1545
… regarding the escheatment of uncashed payroll checks for calendar year 2015. Affected Employees Employees with one … that were returned were treated as a written request for reissuance of a payroll check. If responses were received … NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Notify affected employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksDiNapoli: 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 … and serve five years probation. Her sentencing is set for October 26. DiNapoli’s audits and investigations have led …
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)
… fuel and highway diesel fuel, among others. Effective January 1, 2022, the PBT rate is 17.3 cents per gallon, up … diesel fuel is first sold or used in the State. Effective January 1, 2022, the MFT rate is 8 cents per gallon. An … and prepay a portion of each month’s tax liability. As of January 2022, there were more than 1,300 PBT licensees that …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOpinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to display a town decal and identification number. You state that the superintendent of highways has objected to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment; or … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Lawrence Union Free School District – Financial Management (2025M-115)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… and prolonged vacancies, leaving thousands of affordable apartments at risk or unoccupied. “Too often, serious … conditions persist and New Yorkers who need affordable apartments can’t access them. Immediate action on our … New Yorkers. When unsafe conditions go unaddressed or apartments remain vacant, those units are effectively removed …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskForms and Publications
… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsEnforcement of the Mitchell-Lama Surcharge Provisions
… Purpose To determine if surcharges are being properly assessed at … Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. A total of 269 State-supervised … To determine if surcharges are being properly assessed at …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCity of Dunkirk – Budget Review (B25-1-8)
… budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; … and expenditure projections. The City’s most recent Annual Financial Report was submitted to the Office of the … information to monitor the City’s finances and make informed decisions. Prior to adopting the 2026 budget, ensure …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Unclaimed 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.pdfComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Ancram – Financial and Capital Planning (Columbia County) … also did not adopt a fund balance and reserve policy. Town of Shawangunk – Sewer District Charges (Ulster County) The … agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1529
… the EmplName, and the type of request (e.g., Reissued Forms W-2, W-2c/Corrected W-2, SS/Med Refund Request Year, … mid-December to mid-February due to year end processing of Forms W-2s, 1099-MISC, Credit Letters, and 1042-S. After the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsRockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, … 27 million New Yorkers or 139 of the states population lived in poverty in 2021 compared to 128 of all Americans …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsState Agencies Bulletin No. 1862
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees Employees receiving a 2020 Form W-2 are affected. Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Chautauqua County – Court and Trust Funds (2020-C&T-1)
… York State Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller … and other properties deposited to court and ordered into her custody. Key Findings The records maintained by the … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1