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… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … including the amount, and your check will be mailed to the address provided on your claim form within 30 days. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usDiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, … fiscal stress in FYE 2024 also received a designation in 2023. This includes the cities of Albany, Little Falls, and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… officials did not always have the documentation needed to process SNAP applications correctly and in a timely … did not have the required documentation that was needed to process 13 approved SNAP cases (28%) nor did they process … because officials did not properly review the payments to the providers. Town of Wilson – Fuel Procurement and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … the compensation approved by the Village Board (Board) to which they are entitled, and time records adequately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Opinion 88-36
… INSURANCE -- Liability Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of … OFFICERS LAW, §§11, 12: A county sheriff is required to file an official undertaking before entering upon the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. LOCAL LAWS -- Taxes and Assessments (inclusion of delinquent water rents of outside users on tax roll) REAL … Whether a village may utilize the tax levy procedures for the enforcement of delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… Accepted Accounting Principles (GAAP) for its budget as well as annual comprehensive financial reports. This … is instructive. Simply stated, we have not fully lived up to these goals. That's why we propose implementing … the federal relief aid efficiently to help improve the lives of all of our constituents. The time is now to create a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire … for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it according to their …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… 66, a resident of Glendale, Arizona, with grand larceny in the second degree, a class C felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New York State and Local … deceased mother, Dorothy Eydeler, a retired nurse who died in October of 1998. “After his mother passed away, Mr. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in … who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All employees who have … on the Time Entry page. Effective Date(s) Automated Correction Reports will be available beginning in Pay Period … the NYS Payroll Users Group, OSC has created an automated Correction Report, NPAY776, Correction Report, that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local … of Polk County Florida with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overCost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your … evaluate these services to see if opportunities for cost savings exist. There are a number of ways to … garbage collection costs. Intermunicipal cooperation: For some municipalities, it may be economical to enter into a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsNiskayuna Central School District – Financial Condition (2012M-218)
… financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … an unassigned fund balance deficit of $1.5 million as of June 30, 2011. District officials addressed this situation by … annual report shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24State Agencies Bulletin No. 1946
… Address Listing). If the agency address is correct, no further action is needed. If the agency address is not … State Agencies Bulletin No 1946 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … reporting principles. From time to time, GASB will issue statements that prescribe accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and … did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor … paid additional costs of $51,400 to have the accounting records created, the annual financial report (AFR) for 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185