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Opinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … municipal fathers have spent the money to upgrade their 911 service area should pay the surcharge". County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 95-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (officer's statement based on review of documentation) TOWN BOARD -- Powers and Duties … (permitting statement supporting voucher to be based on review of documentation) TOWN COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 2002-17
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 93-32
… -- Financial Disclosure (authority of State Comptroller to obtain access to annual financial disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to obtain access to annual financial disclosure statements) …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 99-16
… custodian's own negligence or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be … this clause appears to be inconsistent with our 15 Opns St Comp, 1959, p 37. In that opinion, this Office concluded … 76 NY2d 702, 559 NYS2d 239; Arocho v Town of Brookhaven , 71 AD2d 635, 418 NYS2d 474, affd 51 NY2d 778, 432 NYS2d 697; …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 2000-3
… establishing or extending a district pursuant to articles 12 or 12-A of the Town Law, irrespective of whether the … for that type of district. 1 If the State Comptroller's approval is required and is granted, a further order …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… procedures that helped it regain and improve its fiscal standing in the markets. Dick, the former New York State … Volcker Alliance, where Dick was a director, released a study in January 2022 that pegged the total outstanding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… the agency’s responsibility to request to establish a bank account. Each agency must obtain authorization from the OSC … Cash Management Unit (BSAO CMU) to establish a new bank account through a request in writing. Upon receipt of the agency's formal request for a bank account, OSC will evaluate the request to determine if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsResidents of Long-Term Care Facilities Lacking Access to Advocates
… in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a … for the Aging needs to improve access to these important services for some of the state’s most vulnerable residents.” … more than 160,000 residents who have a need for ombudsman services, according to NYSOFA. DiNapoli’s auditors found that …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingLead Service Line Replacement Program and Lead Service Line Inventory
… of Health (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are … from March 2018 through June 2025. About the Program Lead service lines present a significant risk of lead contamination in drinking water. High levels of lead in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryPayroll Improvement Project Bulletin No. PIP-013
… dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected Employees All agency … this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin PIP-013” in the … Payroll Improvement Project Bulletin No PIP013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andState Agencies Bulletin No. 1986.3
… 1 005731 5570400 Mental Hyg Ther Assnt 2 005732 5570500 Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Psy 005606 5500540 Nurse 3 Psy … CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 H25 Hospital Duty OT 2.5 RD5 HDO O25 OT for Ann 2080 2.5 R25 OCS OD2 OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19863-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1999.3
… OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 * Note: Earnings Code E25 (Extra Service Hourly 2.5) will systematically calculate the Extra Service amount owed to the employee by multiplying the Extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19993-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021.3
… overtime earned during shifts that begin at or after 11:00 pm on 03/09/2022 and at or before 10:59 pm on 12/31/2022. For any shift that begins at or after 11:00 pm on 12/31/2022, the overtime rate shall revert to the rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.5
… using one of the new Time Entry Overtime Earnings Codes: Title Job Code Title Code Youth Div Aide 2 007524 8261202 Youth … changed and reallocated to Youth Support Specialist (Job Code 024297, Title Code 8202200) and the title of Youth …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949
… No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Employees Federation (PEF) allow specific OCFS facilities to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin after 12:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certain