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… documentation If you’ve received a check : Cash it! The Comptroller’s office returns certain unclaimed property … see our frequently asked questions or contact us with the form below. How much is my claim? To protect your … privacy and prevent fraud, we can’t tell you the amount of your claim until we receive and confirm your proof of …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usBrentwood Public Library – Leave Accruals (2018M-26)
… July 1, 2016 through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in … Brentwood Public Library Leave Accruals 2018M26 …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Cayuga County – County Bridge Maintenance (S9-13-4)
… The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … of deficient bridges is generally higher for the years in which assessments took place). We examined all 48 flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County … reports. Monitor and pursue delinquent loan payments in accordance with the MDLF Operations Manual. Establish …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… and Syracuse have also launched their own efforts, and federal funding provided through the Every Student Succeeds …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… with significant improvement over 2024. At the same time, female unemployment rose to 5.3% in 2025, up from 4.7% the … the past few years, other industries also dominated by female workers have not fully recovered to pre-pandemic …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOpinion 91-17
… operated pursuant to Public Health Law, §2803-a, only for those county institutions or facilities which are within … Law, §2801(1). You ask whether a county may make purchases for county agencies other than a county infirmary, without … to the competitive bidding requirements of section 103 for purchases by "municipal hospitals" under arrangements …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Brasher Falls Central School District – Payroll (2016M-57)
… Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia … of fund balance and reserves in the annual budget. Review all reserves to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145DiNapoli Announces State Contract and Payment Actions For December 2016
… $4.6 million to 12 local governments for Tioga Downs Casino & Racing and Del Lago Resort & Casino license fee distributions. Office of General Services …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments … RushHenrietta Central School District Financial Management and Separation Payments 2016M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305One-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS … Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS unless … higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… If your employer has adopted this benefit, your retirement will be calculated based on a one-year FAS … Unused vacation; Payments made as a result of working your vacation; Any form of termination pay; Payments made in …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fas