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Opinion 92-3
… the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … performance of official duties or was intended as a reward for official action. In addition to any other penalty …
https://www.osc.ny.gov/legal-opinions/opinion-92-3CUNY Bulletin No. CU-253
… 2/5/06 Earn Code: SD7 (Shift Differential Override) Hours: Number of Hours Amount: Payment Amount Reporting Payments for … RGS (Regular Pay Salary Employee) TCC (Theatre Tech Cancel Call Hourly) TMC (Theatre Tech Minimum Call- Hry) TMP … adjustment will be applied to any Overpayment ( OVP ) set up in Additional Pay that has a Goal Amount and Goal Balance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-253-cuny-salary-increases-and-ratification-bonus-paymentState Agencies Bulletin No. 1992
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … If an employee has a check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic retroactive adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1246
… Code Missing Increment Code Invalid Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate If an … Code Missing Increment Code Invalid Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1246-april-2013-public-employees-federation-pef-performance-advancesSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Local 237. Teachers’ Retirement System: Mayor Bill de Blasio’s Appointee, Carolyn Wolpert; Deputy Chancellor … of Teachers. New York City Police Pension Fund: Mayor Bill de Blasio’s Representative, Carolyn Wolpert; New York City …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the … Related Audit/Report of Interest Office for People With Developmental Disabilities: Administration of Contingency … payments made by the New York State Office For People With Developmental Disabilities OPWDD to the Association for the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Objective To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the … To determine whether Beacon Health Options paid mental health and substance abuse MHSA claims for Empire …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local … UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion of this plan. From …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Snowdrifters of Stratford, Chad Daley, 52, pleaded guilty to stealing $17,000 from the nonprofit. As part of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with funds meant to support his community,” …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitState Comptroller DiNapoli Releases Municipal Audits
… reserve transfers that did not happen totaling $430,000. Ridge Fire District – Board Oversight of Treasurer’s Fiscal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-275
… April 2019 UCS Salary Increases and provide instructions for payments not processed automatically Affected Employees … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY and S9), provides for a salary increase effective April 1, 2019 for all eligible members. Chapter 164 of the Laws of 2017, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-257
… processing of the April 2018 UCS Salary Increases and provide instructions for payments not processed … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (Bargaining Units DR, F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryState Agencies Bulletin No. 1319
… effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 03/27/14 … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert a row … (not related to a Workers’ Compensation Leave) on the payment effective date and returns to Active status in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1319-april-2014-public-employees-federation-pef-salary-increaseState Agencies Bulletin No. 1318
… Purpose To inform agencies of OSC’s automatic processing of the April 2014 CSEA Salary Increase and provide … Services BU03 Institutional Services BU04 Division of Military and Naval Affairs BU47 Background Chapter 491 of … To inform agencies of OSCs automatic processing of the April 2014 CSEA Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1318-april-2014-civil-service-employees-association-csea-salary-increaseHousing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf