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Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Agencies Bulletin No. 2228
… Purpose: The purpose of this bulletin is to inform agencies of the Fiscal Year 2023-2024 Increase to Seasonal Location Pay and Seasonal Location Pay … increases for M/C employees, provide for an increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring … financial reporting requirements. Our audit scope covered the period from July 1, 2015 through June 30, 2017. We … To determine the adequacy of the New York City Department of Educations …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programCUNY Bulletin No. CU-733
… for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY employees in the title of … Dates The retroactive rate increases for Elevator Mechanics are effective 09/25/2020, 03/17/2021, and … Questions Questions regarding eligibility for the Elevator Mechanics rate increases may be directed to the University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesDivision of Housing and Community Renewal Bulletin No. DH-16
… Compensation Leave, and are in graded, NS (SG 600) and trainee (SG 800) positions. Payable 4/7/05. Revised April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… 40,000 new employees in the last fiscal year, city job vacancies stand at more than 21,000. "The pandemic caused a … officers (-25.9%), groundskeepers and gardeners (-24.5%), school safety agents (-22.0%), information clerks (-21.6%), … auditors, general office clerks, mechanics and repairers, school administration support staff, social workers, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry … other workforce impacts of AI, because without it, it’s much harder for investors to evaluate whether the changes are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsSaranac Fire District – Board Oversight (2025M-139)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139State Agencies Bulletin No. 2002
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. … on 10/19/2017 for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Agencies Bulletin No. 1698
… after December 31, 2017 through December 31, 2025. As a result, the reimbursement of moving expenses must now be included in an employee’s federal taxable gross and applicable taxes … personally owned automobiles on official business for 2018 is 54.5 cents per mile, as established in Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Agencies Bulletin No. 2146
… to Location Pay and Location Mid-Hudson Pay will be paid in paychecks dated 08/30/2023 (Administration Pay Period 10L) … the Additional Pay page using the effective dates listed in the chart above for the April 2023 increases for all employees in Bargaining Units 06, 18, 46, 66, 78, 79 receiving Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2119
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 Security Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesXII.5.K Federally Reportable Payments – XII. Expenditures
… that must be reported to the Internal Revenue Services (IRS). The IRS requires the annual reporting of certain payments made to … processed using regular Vendor IDs, Business Units need to code vouchers with the appropriate “Withholding Class” code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… 1. Select the correct Vendor ID. When paying Verizon for land line phone services, select one of the four Vendor IDs, … Albany, NY 1000039132 VERIZON NEW YORK INC – for all other land line phone services. Generally, Business Units should not use the following Vendor IDs to pay Verizon for land line phone services, unless there is a specific business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOpinion 92-56
… his respective office or position provided by the town and county officers training school of the state of New York, or … Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v New York State Public Employment … employees and reimbursement of transportation expenses ( County of Onondaga v New York State Public Employment …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Capital Planning Problems Persist at NYRA
… said. “An organization that has recently emerged from bankruptcy protection needs to do a much better job of … and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement agreement that conveyed all rights, … in June 2007, prior to NYRA’s reorganization under bankruptcy court protection. DiNapoli’s auditors also found …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 96-21
… of Facilities (reconstruction or replacement of damaged, destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … beach in a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 97-7
… party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, 208 NYS2d 253). …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… fringe benefits of a municipal officer and employee (see, e.g., 1987 Opns St Comp No. 87-34, p 52). In particular, we have concluded … 1972 Opns St Comp No. 72-897, 21 Opns St Comp 1965, p 601, in which we concluded that a fire district may not pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … A Direct Journal Payment is used to record payments received by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-payment