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Opinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 92-38
… a prior act provided no vested rights are impaired ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Oversight of Nurse Licensing
… nursing licenses – in the titles of licensed practical nurse, registered professional nurse, clinical nurse specialist, and nurse practitioner – in New York State. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingLinkNYC Program Revenues and Monitoring
… in interest, that has accrued through March 2020. By July 20, 2020, 3,153 structures were required to be installed and … year of the contract, the Minimum Annual Guarantee of $20 million should have been paid; however, the Consortium …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringState Agencies Bulletin No. 2243.2
… Bulletin No. 2243 .1 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification … and outstanding AC230s. Effective Dates: This bulletin is effective immediately. OSC Actions: OSC updates the … Notification Report: The Payroll Check Notification Report is available to agency payroll staff via a link on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Agencies Bulletin No. 2378
… with an Action of “Termination” and a Reason of “DEA” as follows: Workforce Administration>Job information>Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees: Employees … The purpose of this bulletin is to reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … New York State and Local Retirement System. The release of this report was held due to the findings being referred to … law enforcement for review. Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Capital …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Should Improve Financial Literacy Efforts
… of DiNapoli’s ongoing financial literacy initiative. In 2019, DiNapoli signed an executive order recognizing the need …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… the largest decline in staffing since the Great Recession of 2008. Despite the city hiring over 40,000 new employees in … it also must prioritize a clear understanding of staffing challenges at its agencies and be transparent … agencies, with 11 experiencing a decline in staffing of more than 13%. The Department of Correction had the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… to be done within seven days of admission. From Jan. 1, 2019 to Dec. 31, 2022, certain types of incidents in the … reported instances of controlled substance contraband in 2019 but there were 37 incidents in 2022. Positive drug tests …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry … other workforce impacts of AI, because without it, it’s much harder for investors to evaluate whether the changes are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … ( cf. Eminent Domain Procedure Law, Articles 3, 5 and 6 relative to real property acquired by condemnation). … v Wilson , 308 NY 605; Merritt Meridian Const. Corp. v Gallagher , 96 AD2d 933, 466 NYS2d 381). We believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Use, Collection, and Reporting of Infection Control Data
… On February 28, 2020, a case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataMonitoring of Air Quality (Facility Permits and Registrations)
… of exposure to pollutants. The audit covered permit and registration data from January 2020 through April 2022 and … air permit application and permitting processes. Permit or registration type is based on a source’s potential to emit …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsUnified Court System Bulletin No. UCS-306
… 2018, which implemented the various agreements between the Unified Court System of the State of New York and the … Unified Court System Bulletin No UCS306 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… Wills guilty of one count of a scheme to defraud in the 1st degree, two counts of grand larceny in the 3rd degree, and two counts of filing a false instrument in the 1st degree. The jury acquitted Wills on a single charge of … and political expenses, including at Nordstrom and Home Depot. Wills also used a portion of the money to pay …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeOpinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL … Whether the Town of Cheektowaga may use its share of county sales tax revenues …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2002-10
… 5-K to mean "any building, structure, district, area, site or object, including the underground and underwater …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0