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Opinion 89-41
… district of a "political subdivision" which has contracted with the departments or companies for fire protection … firefighter" in the form of a lump sum, a life annuity with or without survivor benefits, period certain annuities, … to hold a public hearing prior to adopting a local law). With regard to whether a board of fire commissioners is …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 88-76
… transactions which a public library treasurer must file with the State Comptroller should include information both on … for library purposes be levied and collected annually with general taxes of the municipality or school district … fund and not to the general fund of the municipality. With regard to private source moneys, we have expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 98-14
… budget in the form prescribed in and in conformance with Town Law, §107 (Town Law, §106[2]). Section 107 provides … appropriations and estimated revenues in accordance with the classification of accounts prescribed by the State … Municipal Law. 1 Highway Law, §141 contains requirements with respect specifically to the estimate of expenditures for …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… these accomplishments, the state budget should be created with transparency and this budget came together at the last minute and with little public scrutiny. While the state’s financial … to half a percentage point or more for most taxpayers with incomes over $26,000 when the changes are fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… to the Employee Benefit Funds pursuant to agreements with the various bargaining units. Indirect costs are agency … service agency costs that cannot be directly associated with the administration of a particular program and therefore … a proportionate share of administrative costs associated with the administration of benefits which would otherwise be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsFuture Forward Internship Academy
… of working in State service by combining academic studies with hands-on working opportunities. Choose From Five … various tasks that an auditor would perform: working with a team on the completion of an audit; drafting reports … Experiential Learning Students may be assigned to work with audit teams in the Division of State Government …
https://www.osc.ny.gov/jobs/internsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… to the Employee Benefit Funds pursuant to agreements with the various bargaining units. Indirect costs are agency … service agency costs that cannot be directly associated with the administration of a particular program and therefore … a proportionate share of administrative costs associated with the administration of benefits which would otherwise be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewState Agencies Bulletin No. 550
… codes of PAY/SAC (Pay Rate Change/Mass Salary Increase) with an effective date of 3/31/05 (Institution) and 4/07/05 … and for employees on a Workers’ Compensation Leave (with a Reason code of WDL , WSP , or WPS ). OSC will insert a … also be updated automatically by inserting additional rows with the Action/Reason codes of PAY/CSL (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicState Agencies Bulletin No. 618
… actual scheduled work days. For example, employees with a “CAL” Pay Basis Code will always be reported with a 7-day work schedule, even when the employee works less … schedule will roll up from the prior row. For Data Changes with the following reason codes, the work schedule from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeState Comptroller DiNapoli Releases Municipal & School Audits
… 2,866 transactions totaling $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any receipts included with the claims packets; and $317,517 did not have a signed … seven employees were paid amounts that were inconsistent with board-approved contracts or collective bargaining …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… not successful in getting contractors or owners to comply with the Building Code. DOB has different levels of … Class 1 violations are supposed to be fixed immediately with a Certificate of Correction sent to DOB. Auditors found … 1. The Class 1 Summons were open for 170 days on average, with 3,403 of them open for an average of 488 days. If a …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… development and rehab of housing for seniors. HPD works with the NYC HDC, the nation’s largest municipal housing … for seniors aged 62 or older, or 55 and older if homeless, with income up to 60% of the area median. Rentals developed through SARA funds are given out by lottery, with 30% set aside for homeless seniors referred by the city …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… In a report released today , State Comptroller Thomas P. … merits greater focus on where resources are going and what services are working. Street homelessness is a chronic … of clients in low-barrier beds. All three indicators have been on the rise, but each has limitations. The city’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingContract Submission System (CSS)
… of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller … purposes of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… Under New York State Finance Law § 139-m, all bidders submitting a bid for a New … include required certification language set forth in State Finance Law § 139-m(1)(a) with their bid submission, where competitive bidding is required by law or …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… agreements between the UAW and the big three automakers. “With the announcement of a tentative agreement at General … companies. I had the opportunity to walk the picket line with members of UAW Local 3039 in Tappan, N.Y. to learn …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeLoans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… the same fund must be entered as an APJV transaction, with the exception of corrections made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersX.7 Overview – X. Guide to Vendor/Customer Management
… relationship between customers, such as a large company with several subsidiaries that have financial relationships with Business Units. The use of Customers is required for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewCost-Saving Ideas: School District Auditing – Audit Committee
… Who does not qualify District employees Persons connected with the district Vendors or service providers Non-board members with close or immediate family members who are district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee