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Artificial Intelligence Governance
… governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit … as AI generates value, it is also giving rise to a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 2276
… checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2244
… Allowance). Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentState Agencies Bulletin No. 2143
… Allowance). Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentState Agencies Bulletin No. 2377
… checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025East Ramapo Central School District – Budget Review (B25-5-2)
… of approximately $12.6 million for payments of teachers’ retirement is likely overestimated by approximately $1 … $1.8 million for payments due to the New York State Local Retirement System (NYSLRS) is likely underestimated by as much as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $28,555 did not include a pre-approval form or other supporting documentation. Rockland County – …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, … is good news,” DiNapoli said. “We are seeing strength in the securities, transportation and warehousing and office … arts, entertainment and recreation sector saw an uptick in employment in March of 2023. The sector has recovered only …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsState Comptroller DiNapoli Releases Municipal & School Audits
… occur and remain undetected and uncorrected. Auditors found the board and supervisor did not: segregate duties or … the village has an increased risk its assets could be lost, stolen or misused without detection. The board did not … were communicated confidentially to officials, auditors found that officials did not: disable 17 unneeded network …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsState Agencies Bulletin No. 2084
… checked. According to IRS Active Participant Rules (Notice 98-49, 1998-2 C.B. 365; Notice 87-16, 1987-1 C.B. 446), employees receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… time and provide a comparison of revenue against other transit systems. The report found that when compared to five other transit systems in similar metropolitan cities, the MTA … at the same rate as the Washington Metropolitan Area Transit Authority, it would have received an additional $700 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropDivision of Housing and Community Renewal Bulletin No. DH-18
… by RRSU (DC 37) who sustain a Workers’ Compensation injury on or after 7/1/05 may be eligible to receive a … II. Before reporting the Leave of Absence, the agency must report the date of accident and the effective date of the Leave Without Pay on the Incident and Injury Details pages, respectively. Reporting Information on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersOpinion 94-14
… whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has … for whose benefit the IDA was created constitutes a mere modification of the earlier project and, therefore, is … IDA for further development at the site of these projects would be prohibited under article 18-A if the 1993 amendment …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 89-31
… Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not … Therefore, unless a city is authorized under its home rule powers to adopt a local law providing for recall … from office. In this regard, we note that the Municipal Home Rule Law and the State Constitution provide broad …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 93-25
… was found to have been created by public use where the road in question was used freely by the public for the … requisite period of time and the village had improved the road by oiling and making repairs, installing lighting, and … sufficient public maintenance and control of the road to create a public street by prescription or public use. …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Atty Gen 229). In support of our conclusion, we cited the Court of Appeals case of People ex rel Church v Hopkins , 55 … after the resignation of the Superintendent, the Court of Appeals distinguished between situations when the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1