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Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… were not entitled. Payments totaling $8,519 were made for compensatory time without the Board’s written approval. Key … that written permission or 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-202Opinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive assessor) LOCAL LAWS -- … amount plus hourly rate for appointive town assessor); (salary increase for appointive town assessor) TOWN LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… 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 … school district on account of a school building project for which indebtedness was contracted and remains outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Automated Phone Service
… you. If you have an open request in process with NYSLRS (for example, a change of address), you will be asked if you … to the numbers you will need to press on your phone for information. Did You Know? In many cases you can use … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for procurement staff. The cost of this convenience is the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudTown of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Establishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first establish, by board … number of hours that constitute a standard work day (SWD) for each position. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayMember Contributions – Legacy Reporting
… contributions made by Tier 1 and 2 members participating in a contributory plan; Contributions for military service … of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 88-7
… surplus bond proceeds are available to pay debt service for purposes of a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt service need not be paid from the … proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district but, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … the Risks Your governing board should provide guidance for managing travel and conference expenses to avoid any …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesCity of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 through December 31, 2012. … can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4City of Amsterdam – Recreation Department (2023M-29)
… collection records and staff did not issue receipts for collections or maintain inventory records for the beverage events . As a result, there is a … all collections were remitted to the Treasurer’s office . For example: The total projected fees for the six-week summer …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Comptroller DiNapoli Releases State Audits
… supervisor, to control almost all of the process for the procurement of textiles. The inadequate separation of incompatible duties and lack of compensating controls increases the risk of favoritism in the award process. … to the housing program. These charges included unsupported salary allocations and inappropriate overtime payments to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOpinion 2010-1
… fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a … a parcel of property, a portion of which is to be used for village offices and a portion of which would (1) be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a … a parcel of property, a portion of which is to be used for village offices and a portion of which would (1) be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Overtime Temporarily Excluded from Tier 6 Contribution Rates
… If a member’s contribution rate increased and you do not increase the amount withheld from their earnings, your …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesState Comptroller DiNapoli Releases Audits
… been issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … identified up to $8.7 million in improper payments for costs related to Medicare Part B deductibles and … amounts; overpayments totaling $2.3 million to providers for the Part B coinsurance on services Medicaid did not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… other third party. Generally, repayment agreements provide for the repayment of amounts expended from appropriations as … agreements are detailed in the appropriation language for the state funds being advanced. Pursuant to Section 40-a … of any appropriation made as an advance shall be available for expenditure until a written repayment agreement is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsComparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 … for up to 165 days (200 days for some members employed by New York State) of unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefits