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State Agencies Bulletin No. 1949.5
… Override or Earnings Code CVO – Covid-19 OT Override and calculate payments submitted using Earnings Code PSH – … must divide overtime earned on or before 09/30/2021 from overtime earned on or after 10/01/2021 due to the … a calculation with overtime factor .00072, agencies must calculate the correct earnings amount using overtime factor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2129
… in a CSEA bargaining unit (BU02, BU03, BU04, BU47) from 08/02/2022 through 03/31/2023 . Employees with an … percent on 03/31/2023 determines the methodology used to calculate the Signing Bonus payment amount. Note: The Comp … of overtime. Therefore, an overtime adjustment is required. To pay the overtime adjustment to eligible hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… in a CSEA bargaining unit (BU02, BU03, BU04, BU47) from 08/02/2022 through 03/31/2023 . Employees with an … percent on 03/31/2023 determines the methodology used to calculate the Signing Bonus payment amount. Note: The Comp … of overtime. Therefore, an overtime adjustment is required. To pay the overtime adjustment to eligible hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026DiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… Comptroller Thomas P. DiNapoli today released five audits of the Department of Health’s (DOH) Medicaid program that … Comptroller Thomas P DiNapoli today released five audits of the Department of Healths DOH Medicaid program that …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… an all-time high at more than $924 million, up 8.7% from 2020, covering roughly 19.95 million overtime hours … does not appear to have prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the … of overtime.” Most of the state’s overtime in 2021 came from the Office for People with Developmental Disabilities …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… plans after a program’s initial certification, leaving it up to providers to update them. Auditors reviewed a sample of … the audit determined 35 of 287 programs were not properly set up to use the system. OASAS cited the significant loss of … to undertake a review of all such guidance to ensure instructions are clear and to promote compliance. Audit …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfDiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or … of more than 4 percent during this period. “While sales tax revenues continue to increase across the state, the … the end of the Great Recession,” said DiNapoli. “Sales tax collections in New York City are thriving but several …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyOpinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town … Whether a town board of a town which has established a police department and has appointed the town supervisor as … commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… units as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold … are made. 60311 Interest – Grants to Others Interest on late payments for unjustified delays in paying vendors, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceOpinion 88-53
… vacations pursuant to a collective bargaining agreement is not includable in the calculation of one year final … vacations pursuant to a collective bargaining agreement is includable in the calculation of one year final average … service' to mean fixed regular wages, as respondent has, is consistent with both the plain meaning of 'salary' and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… and dental benefits for housing authority employees) MUNICIPAL COOPERATION -- Insurance (joint agreement between … PUBLIC HOUSING LAW, §§32(1), 37(1)(aa), 99; GENERAL MUNICIPAL LAW, §119-o: A municipal housing authority may … Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 …
https://www.osc.ny.gov/legal-opinions/opinion-88-64XII.6 Unique Payment Situations – XII. Expenditures
… how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and processes required by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… events. The Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The … and Department resources are adequately safeguarded, The required code of ethics policy to establish reasonably … encourage the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… The state Dormitory Authority (DASNY) for the past four years overstated the amount of business it … officials have not properly set annual participation goals for minority- and women-owned businesses and need to improve … and authorities are supposed to establish annual goals for MWBE, make a good faith effort to achieve those goals, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need … Whether the establishment of a service award program for the volunteer firefighters of …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract … board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … and schools. Although no single practice or policy on its own can adequately safeguard your IT investments, a …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance