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Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking Comptroller's Approval Relating to Refunding … Local Government Ethics Resources Procurements: Guidelines for the "Piggybacking" Exception to Competitive Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the New York State Office for the Aging (NYSOFA) makes it difficult to know who is …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsEstablishing the Standard Work Day – Enhanced Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit … job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings The Board did … audit fire company north amityville cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Travel FAQs
… receipt for each trip, or can I use a prepaid mass transit card which would result in a receipt only for the initial … status? Can I charge expenses for other employees on my T-card? Am I required to submit receipts for charges on my … submission, as indicated in the Travel Manual, such as revocation of the employee’s T-card. (Return to Top) The …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… (OSC) approval is required for individual agency usage of the contract. It is incumbent upon State agencies to … contract, let by OGS, that covers multiple State agency space needs. MULTI-AGENCY CONTRACTS TYPES The purpose of this … for General Service (OGS) to meet multiple State agencies’ space needs. OGS establishes the contract terms. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOpinion 2001-4
… and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in … during the time the assessor would be performing duties in connection with the revaluation. After the completion of the … for a limited, fixed number of hours and that the work in connection with the revaluation would cause an increase in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, 3604, 3609, 3609-a; GENERAL MUNICIPAL LAW,§6-l: … of public moneys to school districts. Sections 3601-a (for school years 1962-1963 through 1992-1993) and 3602 (for school years commencing on or after July 1, 1993) of the Education Law set forth the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Agencies Bulletin No. 1984
… to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 through May 18, 2016. Background … procurement and monitoring processes and procedures for professional service contracts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesAutomated Phone Service
… days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four … pension and payment option amounts, request to purchase service credit, apply for retirement and more. Sign in to … below. 1 – For questions regarding our Retirement Online service For password resets For assistance with registering …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceOpinion 88-7
… service for purposes of a town improvement district and current assessments also have been raised and appropriated … 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current position of this Office. That opinion concluded that, … debt service has already been raised by assessments, the current fiscal year's debt service should be paid from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… and officers. The policy should: Describe the pre-approval process List expenses that typically are and are not reimbursable List maximum reimbursement rates Explain the reimbursement … related to travelling with a spouse or other non-employee (In some instances, reimbursements for conference and other …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesMember Contributions – Legacy Reporting
… For information about how much your NYSLRS employees … participating in a contributory plan; Contributions for military service credit, where applicable; Contributions … by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the Coordinated …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 2010-1
… AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of a portion of a parcel to be dedicated …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0