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Calendar 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.pdfOpinion 90-1
… ENVIRONMENTAL CONSERVATION LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town imposes an assessment … to their property, affairs or government (Municipal Home Rule Law, §10[1][i]). This Office has expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… The shortage of affordable housing is especially hard on elderly New Yorkers, but many … found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee the … The shortage of affordable housing is especially hard on elderly New Yorkers but many …
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)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Town of Hartwick – Water District Operations (2017M-250)
… July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsState Agencies Bulletin No. 1584
… Purpose To inform agencies of a change in the Maine income tax withholding rate. Affected Employees Employees who live and work in the State of Maine Background The following changes have been made to … To inform agencies of a change in the Maine income tax withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1584-july-2017-maine-tax-withholding-rate-changeState Agencies Bulletin No. 1224
… IRS tax withholding requirements for 2013. Effective Date(s) Paychecks dated January 16, 2013 (Administration) … regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1224-update-internal-revenue-service-irs-tax-withholding-requirements-2013Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … Town of Hoosick Departmental Cash Collections and Sales Tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428State Agencies Bulletin No. 1581
… Purpose To inform agencies of a change in the Idaho income tax withholding rate. Affected Employees Employees who live and work in the State of Idaho Background Effective July 1, 2017, the Low Gross and … To inform agencies of a change in the Idaho income tax withholding rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1581-idaho-income-tax-withholding-rate-changeSelected Management and Operations Practices (Follow-Up)
… Practices ( 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… gift card and whether any fees will apply to those cards. Rebate cards are not all covered by the same rules as regular …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsWayne 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.pdfGASB Statement 87, Leases
… nor the lessor can terminate the contract. Example A state agency contract with Agnus Industries has a termination … period occurs after the notice timeframe. Example A state agency enters into a five-year contract with KD … Clause Fiscal funding or cancellation clauses allow lessees to cancel a lease if the government doesn’t …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 92-14
… of satisfaction or release of a lien has been filed with the county clerk's office, or (2) the lienor has failed … whether the lienor has failed to commence such an action is a factual question which must be resolved, in the first … only upon court order. Specifically, we must determine what is meant by the provision that money deposited to …
https://www.osc.ny.gov/legal-opinions/opinion-92-14