Search
Opinion 2001-1
… LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize overtime payments at reasonable … to a pre-existing, detailed overtime plan adopted by the village board that sets forth the terms, conditions and remuneration to be paid. You ask whether a village, pursuant to General Municipal Law §90, may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Comptroller DiNapoli Releases Audits
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $822,224 in reported costs that did not comply with the requirements … taxpayers or identify potential sources of payment. In a prior audit, issued in August 2021, for a significant …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… office did not prepare or provide the council with monthly financial reports, such as budget-to-actual … with deposits and disbursements not matching bank statements and six bank accounts lacking any accounting … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. The supervisor also did …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… – Medicaid Program: Claims Processing Activity April 1, 2025 Through September 30, 2025 (2025-S-11) During the … its transportation facilities to identify weather-related risks and that LIRR departments either were not in compliance … one. Department of Civil Service – New York State Health Insurance Program: CVS Caremark Payments Made Under the …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsOpinion 89-9
… ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) … property pursuant to this section. You ask about the disposition of an unclaimed paycheck of a deceased county …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 89-62
… on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS -- Fire Districts (signing multiple nominating … at least ten days prior to the date of such fire district elections and in addition may provide by resolution that such …
https://www.osc.ny.gov/legal-opinions/opinion-89-62SUNY Bulletin No. SU-374
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria, except employees in the following medical resident and intern titles, are … and UUP, provides for a salary increase of 3.00% for 2025. In addition, on 09/12/2023 the SUNY Board of Trustees adopted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… how Artificial Intelligence (AI) is impacting layoffs, entry level jobs and long-term business growth: Artificial intelligence …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsSaranac Fire District – Board Oversight (2025M-139)
… financial operations? Audit Period January 1, 2023 – June 30, 2025 We extended the audit period back to January 1, 2021, to … records as of June 30, 2025, and did not accurately record 20 of the remaining 47 disbursements totaling $155,588. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Opinion 2001-15
… a domicile within the district. Corporations are not considered to be "resident owners" for this purpose. … a service contract may, subject to mandatory referendum, sell the service contract to the town in which the district … provided, may be dissolved. You indicate that the district does not own any tangible property or facilities, and that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Henderson Fire District – Financial Activities (2025M-67)
… records and reports. The District’s five-member Board is responsible for the general management and control of the … and timely bank reconciliations for the general fund checking account (checking account). After learning of our … and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Agencies Bulletin No. 845
… for employee vs. independent contractor determinations can, if followed, minimize the risk of exposure to an IRS … status determination for the group of workers as a whole can be used, rather than make an individual determination for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … which " shall submit a new nomination to take the place of any nomination not approved ..." (emphasis added; … that it is a general rule that a legislative body of a public corporation may, subject to its own rules and …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Agencies Bulletin No. 1736
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background … for employees who have at least one year of service credit in either BU01 or BU21. Effective Date(s) The bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andTown of Lewis – Records and Reports (2025M-17)
… to maintaining the accounting records, which resulted in errors and deficiencies in the Town’s accounting records. The errors and deficiencies … Board also did not audit, or contract with an independent public accountant to audit, the Supervisor’s records for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Payroll Improvement Project Bulletin No. PIP-015
… 15, 2021. In PayServ v 9.2, the Employee Record (Empl Rcd) can no longer be attached to an employee’s Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Opinion 94-12
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate … lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a … if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a reasonable …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Great Neck Park District – Capital Assets (2025M-27)
… controls and safeguards. Such processes should be outlined in detailed policies and procedures. The recorded historical … and reviewed them to determine whether the assets were in the District’s possession and properly tagged. We could … We encourage the Board to make the CAP available for public review in the Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… responded timely and tracked cases effectively. Delays in Case Resolution Auditors reviewed 29 inquiries with … responding to an alleged housing discrimination complaint. In a sample of 46 cases, CCHR staff entered both the receipt … of those had reliable information to measure timeliness. In those cases, the average first response took over a month …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rights