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Opinion 2007-3

… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … to the highest ranking subordinate in the village police department who is in a bargaining unit has not been increased … received by the next subordinate police officer in the event that such subordinate officer’s other compensation is …

https://www.osc.ny.gov/legal-opinions/opinion-2007-3

The Tourism Industry in New York City

… Employment in the tourism industry declined by 89,000 jobs (31.4 percent) to 194,200 in 2020, from a record 283,200 … the tourism industry hold a variety of occupations. Taxi drivers were the only group that exceeded 5 percent of … Fitness Instructors 2.0% $51,800 Driver/Sales Workers and Truck Drivers 1.9% $32,500 Flight Attendants 1.8% $50,500 …

https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-city

State Agencies Bulletin No. 828

To provide agency procedures to process Longevity Payments and adjustments for overtime payments

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonal

State Agencies Bulletin No. 808

… Payments are effective the first pay period of the fiscal year. If the employee is not Active in the first pay period of the fiscal year, the Longevity Payment is effective upon the employee’s … payroll, provided the employee returns within the fiscal year. Effective Date(s) April 2007 payments may be submitted …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonal

DiNapoli and William Glasgall Op-Ed

… The Bond Buyer published an op-ed from New York State … these funds been used? How do state and local finances look in the aftermath of the pandemic? Has fiscal federalism … a municipal bond. Taxpayers and voters deserve to know what the debt is going to be used for, that the debt is …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-ed

DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter

… the needs of homeless New Yorkers, particularly those with mental health and substance abuse issues, according to an audit … (e.g., mental health, substance abuse, alcohol abuse) and medical diagnosis. Of these, auditors found 3,022 who were …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-health

Opinion 97-2

… members); (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school board member. 1985 Opns St …

https://www.osc.ny.gov/legal-opinions/opinion-97-2

Inspector General

Comptroller Thomas P DiNapolis Executive Order established the Office of the Inspector General and empowered it to prevent detect and deter corruption fraud

https://www.osc.ny.gov/common-retirement-fund/resources/inspector-general

Comptroller DiNapoli Releases State Audits

… therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims … issued in May 2012 determined that HHC did not effectively manage and control its overtime costs. Auditors found … New Jersey (Port Authority) generally did not effectively manage and control employee overtime costs. Auditors found …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits

DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency

… includes a $1.4 billion increase in school aid, as well as increases to the minimum wage and phased-in personal income … does not include $240 million in proposed funding for retroactive salary increases at CUNY senior colleges, related to CUNY …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-and

State Agencies Bulletin No. 996

… Purpose To explain OSC’s automatic processing and to provide instructions for agency … Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/996-2010-salary-increases-employees-represented-civil-service-employees

New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)

To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdf

Unified Court System Bulletin No. UCS-248

… Unit 87 who have received a SOS (Senior Officer Series) payment since 04/06/17 Background Chapter 164 of the … provides for a retroactive increase to the Senior Officer Series Differential (SOS) for all eligible members. The … 2017 adjusts the rates of the retroactive Senior Officer Series Differential (SOS) to reflect the same rates as the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sos

New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.

… services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the homeless shelters. In July 2011, DHS contracted with CAMBA, a City-based … abuse disorders, at its 200-bed Magnolia House Women’s Shelter (Magnolia) for the period from July 2011 through June …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenue

Opinion 2008-5

… volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection … -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); … (payment of amount directly to volunteer fire company); (restrictions on use of money by volunteer fire company); …

https://www.osc.ny.gov/legal-opinions/opinion-2008-5

State Agencies Bulletin No. 1234

… criteria Effective Date(s) Payment will be processed in a separate check dated 04/18/13 (Institution) or 04/24/13 … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must … payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-lls

CUNY Bulletin No. CU-674

… Purpose The purpose of this bulletin is to inform agencies of raise eligibility and automatic … title. Jobcode Title 15942 Research Assoc 15993 Medical Prof Basic Sciences 15994 Assoc Med Prof Basic Sciences 15995 … earnings and retroactive adjustments. Undeliverable Checks When a valid payroll check is undeliverable due to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactive

Overview of Governmental Accounting

This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.

https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdf