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Legal 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
… cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton …
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
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency … office should keep a record of the amount in each change fund and its location. Signed receipt forms should be on file …
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
… those who need it.” New York’s Aging Population and Demand for Services New York’s population of people aged 60 … funding, has been reduced, which may further increase demand for state-funded services. Many prefer to receive care … other core services provided by local aging agencies. The demand for NYSOFA services has exceeded the availability, …
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
… worked for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required … as few as six hours per day (for Tiers 2 through 6) or as many as eight. In some circumstances, such as creating a new … . ( Here is an example .) For more information, including how to submit a resolution, visit our Reporting Elected and …
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 … and the Chief’s vacation to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for …
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
… receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not customarily provided? What if I lose a receipt? Do I have to buy individual fares …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… a multi-agency backdrop contract. Considers existing CM numbers for contracts, to avoid duplication when attempting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… of the supporting information AMC provided to us differed from information it provided to SED. For fiscal year 2014-15, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1984
… information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement … Effective Dates 2021 Form W-2s will include earnings paid in paychecks dated 01/06/2021 through 12/22/2021 for … who worked for more than one agency in the same company during the year, for example, State of New York (NYS) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 2001-4
… where possible, payment should be made pursuant to the payroll method to permit more efficient accounting for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… a mandatory reserve fund for the payment of debt service to the extent that the aid is not applied directly to pay for the project or to retire obligations issued in anticipation of the aid. …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for the period January 1, 2011, to … The Town of Wawarsing is located in Ulster County and has a population of approximately 13,000. The Town Board …
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)
… 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, 2014 through May 18, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesAutomated Phone Service
… Did You Know? In many cases you can use Retirement Online instead of calling NYSLRS. It’s the convenient and … listed below. 1 – For questions regarding our Retirement Online service For password resets For assistance with … representative Rev. 5/23 … Members can access certain records and general retirement information quickly and easily …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… 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 … To ensure that credit cards are used only for approved and necessary expenses, local governments must have both a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOpinion 88-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … service can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note … current funds need not be utilized to pay debt service. It should be noted, however, that in the case of counties, …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … audit travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear … Guidelines Consider adopting federal lodging, meal, and mileage guidelines as your maximum rates for travel …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesMember Contributions – Legacy Reporting
… and details that may affect your present or future payroll processing for Section 414(h): Participation is …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 2010-1
… would (1) be separately appraised, (2) have a separate value ascribed to it, (3) be separately described and deeded, … to be dedicated for park or other recreational uses. You indicate that the village is considering the purchase of … residential units, the subdivision plat must show, when required by the planning board, a park or parks suitably …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0