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Opinion 88-53
… firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final average salary. You ask whether compensation paid to police officers or … preceding the date of such employee's retirement, exclusive of any lump sum payments for sick leave, or …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC … AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL COOPERATION -- … agreement (see Teachers Association, Central H.S. District No. 3 v Board of Education, Central H.S. District …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… that New York is a place to visit and open for business, it should have clear objectives and show the public actual … 2014, was to determine if ESDC received the services it paid for and whether its advertising effort achieved … sufficient outcomes. Although auditors found that ESDC got the advertising services it paid for, at a fair price, …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
State tax receipts totaled $515 billion through the first six months of State Fiscal Year SFY 202324 $17 billion higher than estimates released in the Division of the Budgets DOB July Update to the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearDiNapoli: State Tax Receipts Outpaced Projections Through December
… same period, primarily due to higher costs in non-Medicaid public health and public welfare. All Funds spending through December was $1.2 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberHuntington Man Pleads Guilty to Grand Larceny
… New York State Comptroller Thomas P. DiNapoli and Suffolk County … for stealing more than $56,000 of his mother’s public pension payments following her death in April of 2021. “Mr. … Tierney for his partnership in bringing him to justice. My office will continue to partner with law enforcement …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
To determine whether the NYC Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement CityFHEPS program according to the rules and regulations thereby assisting Department of Homeless Services shelter residents in securing permanent
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsDiNapoli Report Highlights Where New Yorkers Work
… DiNapoli shows the state’s employment picture has changed in significant ways since 2000 with the health care and … was also the top employer in 2023 in every region of New York except the Southern Tier, and had an average annual … data to assist policymakers in examining job and workforce development programs to help ensure quality employment …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workState Agencies Bulletin No. 2275
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… $19 billion in destruction and lost economic activity. In 2020, overall damages related to extreme weather in the U.S. … and scenario planning; and include Scope 1, 2, and 3 emissions, which are needed to assess the full range of …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Agencies Bulletin No. 2316
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary preshift briefing rate for eligible employees working in support of DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesOversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees … they meet State regulations for the health and safety of juveniles and staff. The audit covered the period from … public by promoting the safety, permanency, and well-being of our children, families, and communities. Toward this end, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDiNapoli Releases Analysis of Federal Funding for New York City
… Year (FY) 2026 operating budget relies on $7.4 billion in federal government funding, accounting for 6.4% of total … notes that nearly all federal operating aid that flows to the city could be subject to cuts or elimination. “New York … Assistance for Needy Families Child Care and Development Block Grant Title I Grants to Local Educational Agencies …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityState Agencies Bulletin No. 2316.1
… This Bulletin Supersedes Payroll Bulletin No. 2316 Purpose: The purpose of this … Governor. The overtime factor used by the New York State Payroll System (PayServ) for employees represented by C82, … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions: Beginning in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Program (BCP), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit examined … cleanup program, the Inactive Hazardous Waste Disposal Site Program, or Superfund, which was created to address the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … determining whether expenses were eligible for Nourish NY funding difficult—generally because they lacked sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli Announces $114 Million of G.O. Bonds Awarded
… State Series 2019A Tax-Exempt General Obligation Bonds to Wells Fargo Bank, National Association, which submitted … percent in the competitive sale. The bonds are scheduled to be delivered on March 21, 2019. The net proceeds of the … York State Series 2019A TaxExempt General Obligation Bonds to Wells Fargo Bank National Association which submitted the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedHomeless Outreach Program at the Long Island Rail Road
… shelters off MTA property. Our audit covered the period of November 1, 2015 to September 30, 2018. Background The … commuter railroad in North America, carrying an average of 301,000 customers each weekday on 735 daily trains. As of August 2018, the LIRR had 124 stations on 11 different …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … through offices in Manhattan, the Bronx, Brooklyn, Queens and Staten Island. These offices have about 450 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… other expansion. The city’s unemployment rate has declined from a recessionary peak of 9.5 percent to 4.5 percent in … 2022. These gaps are relatively small as a share of city fund revenues, but they do not reflect the next round of … higher than projected during the financial plan period due to rising property values. The city anticipates $929 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managed