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Operational Advisory No. 33
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO): Chapter IV.4.B Department …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … the city to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued … will increase by 0.8% in FY 2024 with average annual increases of 3.2% in the years after. Spending grew at an …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… - Fields for GENERAL COMMENTS Attachment 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA … Revised Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… [pdf] Conflict of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 … according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and cities having a …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… the County’s internal controls over inmate healthcare for the period January 1, 2011, through December 19, 2012. … daily operations. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … of $155 million. The Sheriff’s Office is responsible for administering healthcare services for County jail …
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)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 …
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-approvalsEssential Policy Elements – Travel and Conference Expense Management
… and training and to incur other travel expenses for which prior approval is required. A listing of travel … allowances, taxi and rental car expenses, and expenses for meals or a per diem meal allowance. Also, a listing of expenses not reimbursable such as charges for in-room movies, alcoholic beverages and other types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… using one of the following preferred payment methods for small dollar purchases: Purchasing cards (P-cards) Travel … in an amount not to exceed the full amount of their net salary due. Corrections may not be used for individuals hired … be repaid within 14 days or upon receipt of the employee’s salary check. Please see ‘Personal Service (Payroll) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesDiNapoli: 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 … settings, but as the number of older New Yorkers increases, so does the strain on local agencies and service …
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
… 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) established by board resolution or contract in order for you to calculate the days worked for an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … The Board did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 … $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of …
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
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? What should I do if I cannot … if I lose a receipt? Do I have to buy individual fares for mass transit to ensure a receipt for each trip, or can I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… from and not to be confused with centralized contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by all agencies and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS centralized contracts). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… covered the costs submitted by AMC to SED on its CFRs for the fiscal years ended June 30, 2013 and June 30, 2015 and certain expenses for the fiscal year ended June 30, 2014. About the Program AMC is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1984
… bulletin is 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 affected. Background According to IRS Publication 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 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-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund and $3.6 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202