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Opinion 92-38
… that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service … BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, … was not approved by the board (17 Opns St Comp, 1961, p 197; see also 31 Opns St Comp, 1975, p 112; 1972 Atty Gen …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 2001-1
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Oversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, … as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: Report Warns of Growing State Debt
… Thomas P. DiNapoli. The comptroller once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous … York's per capita debt is $3,116 or three times the median for all states. The annual debt service payments are …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtArtificial Intelligence Governance
… in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit covered the period from January 2019 through November 2022. About the … in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if … tax exemptions in 2012. To read the Cattaraugus County Industrial Development Agency report, visit: … To read the County of Orleans Industrial Development Agency report, visit: …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by … (Monroe County) School officials did not ensure credit card charges were properly approved, adequately supported and … and paid certain credit card charges without knowing what was purchased or whether the charges were for …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1953
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2021 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedLinkNYC Program Revenues and Monitoring
… access as well as free phone service; a touchscreen tablet interface to access City services, including 911 … and/or operation issues, including: dirty/grimy tablet screens; physical damage; and defective screens/screen …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringState Agencies Bulletin No. 1857
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a … responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… runs nine residential juvenile justice facilities through its Division of Juvenile Justice and Opportunities for Youth … youth in the facilities rose nearly 74% from 2018 through 2022. It was during this period New York’s Raise the Age … done within seven days of admission. From Jan. 1, 2019 to Dec. 31, 2022, certain types of incidents in the facilities …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDiNapoli: State Should Improve Financial Literacy Efforts
… and providing New Yorkers with access to information and tools to build their financial knowledge and skills, … economic times right now. Having the right information and tools to manage their personal finances can help people be in … education in the state and providing New Yorkers with more tools to manage their finances. Audit Selected Agencies’ …
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
… City’s municipal workforce, which could have an impact on critical city services and programs, according to a report … agencies and be transparent about their potential impact on services." The 6.4% decrease in the city’s workforce … staff workflow and the impact of current staffing levels on the city’s ability to deliver services based on current …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionState Agencies Bulletin No. 1768
… purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through the continued … who appear on the Control-D Report NPAY752 (Social Security Number Verification Report) will be affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2243.2
… staff via a link on the PayServ Bulletin Board. The first tab of the report , Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report , Reversal Deletes for Agency No, includes … are highlighted in red. If the required AC230 worksheet is not provided to OSC within 30 days of receiving the funds, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released … Food prices in the New York City metropolitan area have risen 252 since …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenState Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security Numbers and names in … The purpose of this bulletin is to reconcile employee Social Security Numbers and names in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1097
… do not have prior approval will be denied. The following chart summarizes the procedures governing the submission of … to the approved effective date in NYSTEP. Civil Service Commission Reinstatement (Rule 5.4) Payable from the effective date stated in the Commission approval letter. Institution Teacher Promotions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesState 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 … between PayServ and the SSA’s system are resolved by December 15, 2025 . For employees identified with a Reason … from the employee for four (4) calendar years in the event of an OSC review and/or IRS audit. If an agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 2000-10
… for our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center. … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic center …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10