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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
… state that an incumbent chief serves until his or her successor is appointed. Although section 10-1012 does not … implies that an incumbent chief serves until his or her successor is appointed. Therefore, in the event of an …
https://www.osc.ny.gov/legal-opinions/opinion-92-38State Agencies Bulletin No. 2243.2
… Report: The Payroll Check Notification Report is available to agency payroll staff via a link on the PayServ … of days the AC230 worksheet remain outstanding. Instances with AC230s more than 15 days late are highlighted in pink …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportOversight of Nurse Licensing
… independently verifies information submitted by nursing license applicants; monitors nurses once they are … responsibilities encompass 54 professions, including nursing. From April 1, 2014 to October 31, 2016, there were about 450,000 active professional nursing licenses – in the titles of licensed practical nurse, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Agencies Bulletin No. 2378
… ensure this requirement is met prior to the generation of 2025 Form W-2 Wage and Tax Statements, OSC and agency … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued …
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 … system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the … 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-reportedDiNapoli: State Should Improve Financial Literacy Efforts
… of Financial Services (DFS), the Department of State (DOS), the NYS Office for the Aging (NYSOFA), the Office of … although DFS did link to its website. Only three — SUNY, DOS and OTDA — make efforts to identify and reach vulnerable … and where improvements are needed. The audit found that DOS, OTDA, and SUNY do not use the information and data they …
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
… over 40,000 new employees in the last fiscal year, city job vacancies stand at more than 21,000. "The pandemic caused … of Homeless Services ranked among the highest in number of job listings. In October, more than half of the city’s major … had external job postings for at least 20% of their openings, while other major agencies did not show significant …
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
… state are potentially putting youth at risk, according to an audit from New York State Comptroller Thomas P. … justice facilities has grown, straining staff’s ability to properly assess the physical and mental health of youth at … centers,” DiNapoli said. “These facilities are meant to provide safe housing and services to help rehabilitate …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesState Agencies Bulletin No. 1953
… not checked Other SSN Deceased For additional information, contact the SSA office. Agency Actions Agencies must review … recently changed their name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for … reported in PayServ is correct, instruct the employee to contact the SSA to verify and correct their records. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence … is rapidly reshaping how companies operate, compete and profit. From software development to logistics to customer …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsOpinion 89-64
… a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most … more than the appraised value for property it wishes to acquire. Initially, we note that we are assuming that the village/town is proposing to acquire the parcel and development rights pursuant to section …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Use, Collection, and Reporting of Infection Control Data
… is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including … is collecting necessary data to make informed decisions and promote strong infection prevention and control policies …
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)
… Objective To determine whether the Department of Environmental Conservation is taking necessary action to … to smaller sources like dry cleaners. The mission of the Department of Environmental Conservation (Department) is to … To determine whether the Department of Environmental Conservation is taking necessary …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsUnified Court System Bulletin No. UCS-306
… annual salary, but it is considered pensionable earnings. Tax Information: The Judicial Longevity Bonus Payment is … and income taxes. 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/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 that the money was instead redirected to a non-profit corporation called NY 4 Life, which Wills controlled. Wills …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeOpinion 93-27
… the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its … all villages within the town have elected to receive their shares of county sales tax in cash. Tax Law, §1262(c), as … and all villages within the town elect to receive their shares of county sales tax in cash, the town shall apply its …
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
… -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION … -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and … specifically authorizes the legislative body of a town to acquire by purchase, gift, grant, bequest, devise, lease or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION … -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and … specifically authorizes the legislative body of a town to acquire by purchase, gift, grant, bequest, devise, lease or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10