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Opinion 94-7
… MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) … of emergency or general ambulance services provided by a village fire department and may not supersede the prohibition … pursuant to its home rule powers. You ask whether a village board may impose fees upon users of ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 90-22
… (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of … the town board determines to finance by a charge upon the area of the town outside of any villages. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… attempted suicides, weapons possession, sex offenses or domestic violence, are required to be reported by local authorities to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawSUNY Bulletin No. SU-341
… process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS Reconciliation Project. Affected … have identified reconciliation issues concerning prior year NYSTRS annual bills and collaborated on a project to … of the Reconciliation Project will address only the fiscal year 2021-2022 NYSTRS annual bill. Effective Dates NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Salary and Fringe rates must be substantiated.) Certified payroll registers Time cards Overtime authorization and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsResponse Planning for Unexpected Events
… Metro-North reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … its three main lines out of Grand Central Terminal in New York City and its departments include Operations and … event. The rail traffic controller records an entry in a log of all the events of the day in chronological order. Each …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsDiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year … for Medicaid beneficiaries, providers, local governments and the state budget. DiNapoli also raised concerns about transparency and accountability, including proposed statutory changes that …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more … Bonus (March 2024) The Securities Industry in NYC (Oct. 2023) Office Real Estate in NYC: A Review of Market …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Agencies Bulletin No. 2272
… are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. These funds are held at OSC until the corresponding … To assist agencies with completion of the form and limit incorrect forms, OSC has created a new AC230, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeInventory Controls
… of Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT services and … inventory shipments and scan the devices into ITSM. Next, in-stock devices are available to be assigned to users and … inventory audits to ensure devices are being tracked in ITSM effectively, as well as to ensure stockrooms always …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsCompliance With Special Education Requirements – Evaluations
… the Annual Report, 22,266 students in kindergarten through 12th grade were initially referred for special education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, … Local governments across New York state are turning to new technologies to save money communicate with residents …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsImplementation of the Dignity for All Students Act
… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students in New York State with a safe and supportive environment free from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in 6,250 establishments. These jobs had an average salary of … In 2019 New York Citys arts entertainment and recreation …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19CUNY Bulletin No. CU-605
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16CUNY Bulletin No. CU-345
… Purpose To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident aliens. Affected Employees Independent … To inform agencies of the procedure to pay honoraria to independent contractors who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingCUNY Bulletin No. CU-517
… Uniform Allowance Payment Affected Employees Employees in the City University of New York (CUNY) campus security … for a uniform allowance payment to eligible employees. In addition, a memorandum dated 10/01/15 from Carmelo … paychecks dated 12/24/15 Eligibility Criteria Employees in the CUNY campus security titles listed below who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… and policies for agencies’ use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased … acts on my office’s recommendations to help ensure the AI being used by the city is not at risk of bias or … with responsibility for the oversight and governance of AI, which in the previous administration had been under an …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programs