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State Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOpinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … inconsistent with the FLSA (1990 Opns St Comp No. 90-11, p 26). Thus, we have expressed the opinion that if the overtime … with constitutional equal protection guarantees (NY Const, art. I, §11; see, e.g., Gruen v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1State Comptroller DiNapoli Releases Audits
… with Special Education Requirements – Evaluations (2022-F-26) The New York City Department of Education (DOE) is …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… financial reports were incomplete and inaccurate and payroll certification was insufficient, causing overpayments …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Audits
… that the following State Government Accountability audits have been released. Department of Health – Medicaid …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsOpinion 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-89-62Oversight and Monitoring of the Universal Pre-Kindergarten Program
… established through Chapter 56 of the Laws of 2014. The Regulations of the Commissioner of Education (Regulations) … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and … windows that did not have window guards, potential fire hazards (cigarette butts discarded on a wood …
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
… to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry level jobs and long-term … software development to logistics to customer service, AI promises major gains in productivity. It is increasingly … give investors clear, comparable information on how their AI strategies are affecting employees and long-term business …
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)
… Board to make the CAP available for public review. 1 OSC’s website provides more information on AFR nonfilers and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139State Agencies Bulletin No. 1935
… 169 Retroactive January 1, 2021 Salary Increases. If an employee receives a payment and has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the effective date of the … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersSUNY Bulletin No. SU-374
… are affected: Title Job Code Assistant Instructor (12 Mo) 003836 Assistant Instructor (HS) 003837 Clinical Assistant Instructor (12 Mo) 003861 Clinical Assistant Instructor (HS) 003862 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingOpinion 2001-15
… opinion. IMPROVEMENT DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation … of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) TOWN LAW … a service contract may, subject to mandatory referendum, sell the service contract to the town in which the district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Henderson Fire District – Financial Activities (2025M-67)
… and primarily funded by real property taxes. Audit Summary The Board did not adequately monitor financial … $4,986 and four deposits totaling $1,952, for electronic payroll withdrawals, payroll wages and payroll taxes. … As of December 31, 2023, the District had $170,684 (29 percent) more in these bank accounts than was reflected in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Agencies Bulletin No. 845
… if a worker should be treated as an independent contractor or as an employee. Background Payments for … the individual providing the service is an independent contractor. Simultaneously with the issuance of this … of guidelines and procedures for employee vs. independent contractor determinations can, if followed, minimize the risk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerOpinion 92-38
… not, whether either the outgoing chief would continue to act as chief until a new chief is properly appointed or the … its vote on measures before it and rescind a prior act provided no vested rights are impaired ( In re Eiss , 205 … in its discretion, it may do so by rescinding its prior act of rejecting the nomination, until such time as the name …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Agencies Bulletin No. 1736
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates 03/28/2019 …
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)
… totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ compensation … limited. In addition, the improper allocation of certain employee benefit expenditures related to the water district …
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
… of this bulletin is to inform agencies of changes to the direct deposit business process in PayServ 9.2 and to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Opinion 94-12
… take steps to ensure that the negotiated lease is upon the best or most beneficial terms. The lease may permit the … district officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … property, to ensure that the negotiated lease is upon the best or most beneficial terms. The lease may permit the …
https://www.osc.ny.gov/legal-opinions/opinion-94-12