Search
Vested Retirement Benefit – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitOpinion 88-34
… by which towns must adopt traffic regulations. In 1974 Opns St Comp No. 74-1224, unreported, however, this … subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p 236). Although subsequent legislation … authority to enact ordinances (L. 1973, ch. 974; L. 1974 ch. 1028), the language of section 94-a of the former …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 92-41
… thoroughfares within the district) STREETS AND HIGHWAYS -- Repairs (by fire district) TOWN LAW, §176(21): A fire … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41English Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated … scores and lower graduation rates. 1 Ensuring that English Language Learners (ELLs)—students who, by reason of foreign …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 90-19
… of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from fire company) … VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 91-11
… terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … are Morin v Foster , 45 NY2d 287, 408 NYS2d 387 and Hampton Heights Development Corp. v Board of Water Supply of … mayor. Presently, a successor mayor may appoint a new city engineer after the expiration of the engineer's …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) … To determine whether the 20 reduction in energy use required by Executive Order 88 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… (CO/NCO) – BU17, and the State Police Investigators Unit (BCI) – BU62 who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, … due to carelessness and failed to properly or quickly investigate others. Tenants whose complaints were mishandled … deemed defective. Claims Taking too Long to Investigate DHR did not ensure its staff met the time frames …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Comptroller DiNapoli Releases Audits
… Health Insurance Portability and Accountability Act (HIPAA) rules, does not share data that would allow them to … sharing was not feasible, despite auditors pointing out HIPAA exceptions that would allow it. Department of Health …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 2006-6
… Rather, the supervisor generally may determine to take time off for personal reasons in his or her discretion. … creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these … contemplate that the occupants generally were free to take as much or as little time off as they might wish under a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… of Greenburgh , 79 AD2d 628, 433 NYS2d 626, mod 55 NY2d 915, 449 NYS2d 27). Accordingly, the amount of money to be … then current term of such office (Village Law, §3-301[2]; NY Const, art VI, §17[d]). When the office of village justice …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… attached to claim packets, vouchers missing signatures, late fees, and disbursements missing from listings of claims … issues such as invoices missing from claims packets, late fees being incurred and paid, and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched … – Oversight of the Early Intervention Program (Follow-Up) (2024-F-3) The mission of the Early Intervention Program … The purpose of this report was to ascertain the total expenses that the Workers’ Compensation Board (Board) …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. … security classes that have access to paycheck data. Retro Pay Review and Update panel This panel will provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… from 2010 through 2023, an increase of 9%, bringing the total to over 3.7 million. Brooklyn gained the most over that … an annual average of 33% (2016-2019) to nearly 44% (2020-2024). Based on recent data from the Department of City Planning, housing continued to grow at a fast pace in 2024, with a new record of 37,690 net new units to reach 3.76 …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion — the highest fiscal year-end value in the Fund’s history. “The New York State Common Retirement Fund … experts for strengthening the Fund’s long-term fiscal health. While annual returns can fluctuate with market …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a county, we now believe, based on a review of subsequent court cases, that the existence of an inconsistent charter … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… Statistics, Current Population Survey; OSC analysis Young Male Workers Slow to Recover Recent research has noted the wide disparity between young male and female workers in the City, where male workers have … in New York City, 2020 Sources: U.S. Census Bureau, 2020 American Community Survey 5-year estimates; OSC analysis …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-struggling