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Opinion 2000-23
… WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL … that the village recently negotiated a 4% salary increase for all members of the police officers' bargaining unit, plus an additional $2,673 pay increase for those members classified as "investigators." You state …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2000-11
… orderly fashion (Memorandum to the Governor Department of Audit and Control, March 25, 1952; Memorandum to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 2001-2
… program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation required in order to be credited with one … (§214 et seq .) of the General Municipal Law ("GML"), for point accumulation under a service award program for … sponsor create "priorities" among the activities for point accumulation set forth in GML §217(c), by making …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2DiNapoli and William Glasgall Op-Ed
… Accepted Accounting Principles (GAAP) for its budget as well as annual comprehensive financial reports. This … is instructive. Simply stated, we have not fully lived up to these goals. That's why we propose implementing … the federal relief aid efficiently to help improve the lives of all of our constituents. The time is now to create a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edII.3.A Planning – II. New York State Financial Accounting
… the agency or its chief fiscal officer may hold internal hearings at which program managers outline their budgetary … additional information from the agencies and hold informal hearings or meetings with agency management to clarify … veto by a vote of two-thirds of the members of each house. The appropriation bills legally authorize the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… and causing billions of dollars in damage, the city needs to be better prepared for another catastrophic event, according to an audit released today by New York State Comptroller … and endangering lives,” DiNapoli said. “The city needs to be ready, but inadequate coordination and limited …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. … not establish a causal relationship between individuals’ shelter placements and outcomes, it found that appropriate … lower the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… leadership during these difficult times. The resources of my Office are available to assist your efforts and those of …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOversight of Dam Safety
… other infrastructure systems, such as roads, bridges, and water systems. Dam failures are most likely to happen due to … dam owners’ and DEC’s responsibilities for several areas, such as permitting, construction, maintenance, … to DEC for review, including an Emergency Action Plan (Emergency Plan), Annual Certification, and Engineering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… through its expanded outreach, placement and services for the homeless to better explain where it has been most … projected to remain relatively flat after Fiscal Year (FY) 2026, the report noted. “The number of people living on the … 1) its annual Homeless Outreach Population Estimate (HOPE) count of unsheltered individuals, which is required for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingSubway Recovery Tracker
… to more than 75 percent in April and May of 2025. The early stages of the recovery were marked by great disparities … it did in wealthier ones. More recent recovery patterns are different and correlation with neighborhood income … markedly less pronounced. Since September 2024, many stations in the Bronx, Upper Manhattan and outer Brooklyn …
https://www.osc.ny.gov/osdc/subway-recovery-trackerAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … Ben Schwartz Ben Schwartz is the Assistant Director for the Information, Research and Training Branch of LGSA. … sought-out trainer and technical assistance resource for local government officials throughout the State. He has …
https://www.osc.ny.gov/local-government/academy/about-academyControls and Management of the Unemployment Insurance System
… with selected portions of the New York State Information Security Policy and Standards. The audit covered the period … In addition, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), also enacted in March 2020, created … against databases from agencies such as the Social Security Administration and the Department of Motor Vehicles …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemCompliance With School Safety Planning Requirements
… Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against … have been required to develop and regularly review school safety plans as part of the SAVE Act. Among its key … requires public school districts to develop district-wide safety plans (District Plans) and building-level emergency …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsState Agencies Bulletin No. 1952.1
… Maintenance Allowance payment: New Earns Code Description UNA Uniform Allowance BU05 Nurse Agency Actions Determining … or the Time Entry Interface (NPAY502) using Earnings Code UNA: Earnings Begin Date: 10/21/2021 (Institution) or … End Date: Same as the Earnings Begin Date Earn Code: UNA Amount: Appropriate amount as determined above Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Comptroller DiNapoli Releases Year-End Accomplishments
… including the New York State Power Authority. Sounding the Alarm on the Growing Fiscal Stress in Our Local Communities … of payroll for the Employee Retirement System and 1.3 percent of payroll for Police and Fire Retirement System) because of strong investment returns. …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Municipal & School Audits
… and two recommendations were not implemented. Town of Hurley – Transfer Station Collections (Ulster County) … and invoiced by the hauling company, which equates to the town collecting approximately $51,800 less in fees than it … implemented two and did not implement four. Town of Plymouth – Employee Benefits (Chenango County) Officials did …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Contract and Payment Actions in November
… of a new visitor center at Bayard Cutting Arboretum State Park in Suffolk County. $1.9 million with B&B Contracting … of locker rooms at Denny Farrell Riverbank State Park in New York County. State University of New York $15.6 … and Disability Assistance $75.1 million for the Emergency Rental Assistance Program. $5.8 million for the Landlord …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberState Comptroller DiNapoli Releases Audits
… Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … the MTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Analysis of State Financial Plan
… in SFY 2022-23, increasing to $115.8 billion by SFY 2026-27, for an average annual growth of 4.8%. General Fund … billion in SFY 2022-23, growing to $113.2 billion by SFY 2026-27, reflecting average annual growth of 6.4%. While …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-plan