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Due Diligence for Companies Holding Abandoned Funds

… 90 days before your final report is due Send a notice by first class mail to every person or business with a … expect to appear on your abandoned property report. In the notice, be sure to tell the owner that their property will be … the date you submit your report. Include that date in the notice to give the owner a deadline for contacting you. …

Opinion 90-41

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … whether the equal protection guaranties of the Federal and State Constitutions would require a village which has …

Opinion 98-5

… section 800(3) of the General Municipal Law, a municipal officer or employee has an "interest" in any contract with … as a result of that contract. In addition, a municipal officer or employee is deemed to have an "interest" in the … in the contracts of a corporation of which he or she is an officer, director, employee or stockholder (General Municipal …

Carthage Central School District - Financial Condition (2018M-93)

… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the …

A Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)

… As a member of the Retirement System, you are covered by a plan that provides important benefits. … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my … to helping you make informed decisions about your future. I encourage you to contact us with any questions or …

A Message From Comptroller Thomas P. DiNapoli – Career Plan

… As a member of the Retirement System, you are covered by a plan that provides important benefits. … before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my … to helping you make informed decisions about your future. I encourage you to contact us with any questions or …

A Message From Comptroller Thomas P. DiNapoli – New Career Plan

A Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits

A Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan

… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …

State Agencies Bulletin No. 1579

… agencies of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of … per year. Effective July 1, 2017, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers earning $500,000 or less. Effective …

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… District is a district corporation of the State, distinct and separate from the Town of Sodus, located in Wayne County. … did not complete an annual audit of the Treasurer’s books and records. Key Recommendations Adopt an investment policy. Review monthly bank statements and the Treasurer’s bank reconciliations. Ensure that the …

Forestburgh Fire District – Financial Activities (2015M-203)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation … appropriations for 2014 totaled approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some firefighters did …

Bovina Fire District – Fund Balance (2015M-138)

… tax levies. Develop a written long-term capital plan that details anticipated equipment replacement needs based on …

State Agencies Bulletin No. 1710

… Purpose To provide agencies with instructions for submitting the January 1, 2019 salary increases Affected … Tier-D Commissioners- $100,000-$120,000* *The salaries for Commissioners in Tiers C and D will be provided by the Executive. See attached for the list of agency commissioners by Tier. Effective …

Richfield Springs Central School District – Financial Condition (2014M-83)

… The District has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the …

State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget

… to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.”   …

Town of Genesee – Disbursements (2016M-433)

… accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire … to audit, the Supervisor's records. Ensure that monthly bank reconciliations are provided to the Board for its review. …

Chenango Valley Central School District – Budget Review (B4-15-8)

… projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …