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Real Property Portfolio (Follow-Up) (2017-F-16)
To determine the extent of implementation of the nine recommendations included in our initial report, Real Property Portfolio (2013-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f16.pdfReport of Museum and Military Property
Use this form to report museum or military property that has been left abandoned.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/tangible.xlsAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfReal Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 2001-5
… rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of … to certain other types of emergencies (see Town Law §176[1], [22]; General Municipal Law §§209, 209-b; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… State Comptroller Thomas P. DiNapoli. After a review of infrastructure studies, DiNapoli’s office estimates that … steel and other construction items as major impediments to infrastructure investment as well as spending restraints from the state’s property tax cap. Municipal infrastructure spending in recent years has also been …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Ellicot Geneva Housing Authority Town of Hadley High Falls Water District Town of Leicester City of Newburgh Niagara County Court and Trust Village of Scottsville and the Town of Ulster
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to … costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) … of Fire Commissioners (Board), responsible for the general management and control of the District’s financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Village of Victory – Records and Reports (2025M-94)
… sound fiscal decisions, ensuring that the village complies with various laws and maintaining the public’s trust. For the … and complete accounting records, provide the Board with adequate monthly financial reports and file the AFRs in … filed the fiscal years 2018-19 through 2024-25 AFRs late with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94DiNapoli Releases Municipal Audits
… pay for lunch to celebrate an employee’s birthday, which is not an appropriate use of taxpayer money. Rhinecliff Fire … revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors … be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 days …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were preserved in their original format, intact, in a directory or filing system to maintain the records’ …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Broome County) The board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's … town for this personal credit card charge. Auditors also found 11 purchases totaling over $6,600 that did not have the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Utility District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . … payroll process and to overpay herself without detection. Pine City Fire Department – Financial Activities (Chemung … Utility District City of Glen Cove Town of Minerva Pine City Fire Department and the Village of Port Chester …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-66
… e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used … There is no statutory requirement that the property be sold at public sale (15 Opns St Comp, 1959, p 115). It has … have a fiduciary duty to secure the best possible price obtainable in their judgment, or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… of Corning, home to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the … prosperity within the city.” "Corning's recognition as a regional hub for art, culture, and economic vitality … population of 10,551 residents, it makes a significant regional economic impact from tourism and manufacturing. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOpinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village expense, may publish a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) has appropriate oversight and monitoring controls over its homeless outreach services contract at Pennsylvania … Station), Grand Central Terminal (Grand Central), and the outlying Long Island Rail Road (LIRR) and Metro-North …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-york