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Yates County – Court and Trust Funds (2025-C&T-1)
… 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Determining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a … during the marriage (numerator) by total service credit at retirement (denominator). Then, that percentage is multiplied … 2. 60% × 50% = 30% (ex-spouse’s portion) NYSLRS will calculate the precise service credit accrued during the …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… not reduced costs for ratepayers and debt levels continue to rise. DiNapoli noted that concerns regarding the cost and … In 2013, state legislation was enacted in a renewed effort to stabilize rates, improve service and increase … are not well-founded. DPS expressed concern with how storm costs were being tracked by LIPA and PSEG and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli: NYC Spending Priorities Shifted During Pandemic
… pandemic,” DiNapoli said. “Funding for education, public health and social services have risen to counter the effects … and COVID learning loss initiatives, as well as mental health services. However, funding sources for many of these …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… federal funding from the U.S. Department of Housing and Urban Development (HUD) to administer the Section 8 Housing … and homeownership assistance. HCV is executed through an Annual Contributions Contract with HUD, which authorizes a … performance by determining the percentage of voucher and budget utilization achieved. HCR contracts with Local …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCOVID-19 Pandemic Small Business Recovery Grant Program
… administering the Program through enactment of Section 16-FF of the Urban Development Corporation Act. The mission …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Other attractions and events in the city include: two world-class museums – the Corning Museum of Glass … visitors a year) and the Rockwell Museum, one of only two Smithsonian affiliates in upstate New York. Economic … using an $80,000 state grant it received to update its two decades old Comprehensive Plan. The updated plan, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureState Comptroller DiNapoli Releases Audits
… The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed … auditors did identify certain process deficiencies in the areas of monitoring and documentation. Port Authority … property, but the AI is obsolete, having been last updated in October 1990. Auditors also found the AI does not reflect …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsEdinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Prattsburgh Central School District – Tax Collection (2016M-122)
… through March 17, 2016. Background The Prattsburgh Central School District (District) is located in the Towns of … in Yates County. The District, which operates one school with approximately 400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Opinion 92-27
… Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable … to restrictions on wage assignments by public officers and employees). A payroll deduction is generally … a wage assignment in that it is a revocable authorization and does not create any enforceable right in any third party …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 88-19
Whether the town can accept a gift of money from the citizens group to help defray legal expenses
https://www.osc.ny.gov/legal-opinions/opinion-88-19Unclaimed 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.pdfCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfReal 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 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.pdfUnclaimed Property Relating to Utility Companies
Unclaimed property subject to Article IV of the Abandoned Property Law includes: Deposits made to secure payment for utility services; Amounts paid in anticipat
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/utility-companies.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.pdf