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Opinion 2001-13
… e.g., People v Speakerkits , 832 NY2d 814, 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Online Holder Reporting User Guide
Submit your annual Report of Abandoned Property easily with Online Holder Reporting.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/online-holder-reporting-user-guide.pdfCalendar of Events
The Calendar of Events outlines when reports and property types are due.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/calendar-of-events.pdfLaFayette Central School District - Fixed Assets (2018M-073)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key … valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … a tag identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Fort Ann Central School District - Fund Balance Management (2018M-119)
… compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … and have initiated, or indicated they planned to initiate, corrective action. … Fort Ann Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19City of Mechanicville – Audit Follow-Up (2012M-162-F)
… City Council, which comprises five elected Commissioners, one of whom is the Mayor. The City finances services mainly … five recommendations were fully implemented, two recommendations were partially implemented and three …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fVillage of Belle Terre – Audit of Claims (2013M-87)
… which comprises three elected Trustees, the elected Mayor and elected Deputy Mayor. The Village’s operating … Key Finding Generally, the Board conducts a thorough and deliberate audit of claims before payments are authorized …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Opinion 95-18
… listed subject is "(t)he fixing, levy, collection and administration of local government ... charges, rates or fees …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 94-22
… Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit … association, however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a … for in the books and records of the municipality ... These funds may be paid out for district purposes in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Hazard Mitigation and Coordination
… be updated every 5 years. In 2019, NYCEM released the 5-year HMP update as a website. The HMP includes mitigation …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationPublic Safety – 2022 Financial Condition Report
… March 2022, 46,046 incarcerated individuals—a decrease of 777 (1.7 percent) from the prior year—were held in 125 State …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyWayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfTown of Cortlandville - Improving Private Property (2018M-219)
Determine whether the use of Town resources to improve private property was appropriate and properly disclosed.
https://www.osc.ny.gov/files/local-government/audits/pdf/cortlandville.pdfRequirements and Procedures for “Abandoned Property Location Services”
If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone who claims they
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/aplsp-requirements-and-procedures.pdfAC2709 - Verification and Checklist for Unclaimed Property
A summary of the report details and remittance
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2709.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfOpinion 90-1
… facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; MUNICIPAL … of an amount equal to a portion of these proceeds to a school district to develop a school district playground if …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Corporation (HDC) properly oversee the awarding of housing to seniors and a program that assists senior homeowners. “New … in 2014 was listed as having applied in 2021. The exact date and time of application is critical, because it can affect how long an applicant will have to wait to hear back about …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsCassadaga Valley Central School District - Financial Management (2018M-110)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were … by $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory limit by more than … estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund balance to within …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110