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Town of Hartwick – Financial Condition (2013M-118)
… the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is … year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 for the library fund, and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or … The following list details the fundamentals that you should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… increased, thousands remain on waitlists for in-home care, meals and other essential support, and data reporting by the … State Office for the Aging (NYSOFA) makes it difficult to know who is being left behind or where. “New York has an … to expand access to services like personal care and meals for older adults. Yet thousands remain on waitlists, …
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
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days … credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job title at your … work day SWD represents the amount of time per day a fulltime employee is required to work NYSLRS employers use …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… cash disbursements were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all … Of the $3.6 million in disbursements made during the two-year audit period, we reviewed 373 disbursements totaling … gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation and the Chief’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not … a backdrop contract. An Awarding Agency establishes a tier one (backdrop) contract, which prequalifies vendors to …
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 … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOpinion 2001-4
… -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by … for appointive town assessor) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(1): A town board may supersede … may supersede the provisions of the Town Law (Municipal Home Rule Law §10[1][ii][d][3]). Based on this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the period July 1, … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCost-Saving Ideas: Managing Your Travel and Conference Expenses
… The policy should: Describe the pre-approval process List expenses that typically are and are not reimbursable List maximum reimbursement rates Explain the reimbursement … and should provide an exemption certificate, known as Form ST-129, at registration. This form is available on the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the … , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the … 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the … , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the … 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Comptroller DiNapoli Releases State Audits
… identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 for 14 of the 17 DOH employees … numerous problems with travel practices and related expenses attributed to inadequate oversight. Of the $121,727 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsCity of Troy – Budget Review (B5-15-22)
… City’s 2015 proposed budget continues to provide minimal funding for equipment and capital outlay. Appropriations for … system contributions and make modifications to provide funding to pay the estimated amounts. City officials should … for contingencies. City officials should identify reliable funding sources for capital expenditures and include these …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Establishing the Standard Work Day – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day