Search
Operational Advisory No. 33
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… than expected revenues and remaining federal pandemic aid that have allowed the city to increase spending at a time … The FY 2023 surplus resulted from tax revenues that were more than $5 billion above budget projections and PEG savings … For its part, the federal government also must provide states and local governments that are struggling with the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, 2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… Auditing Services from the State Education Department. … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is governed by a … for inmate healthcare services and found discrepancies with 18 claims totaling $88,540. These discrepancies occurred …
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 … Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other security for … Office of the State Comptroller also has regulations on this subject (2 NYCRR Part 39). Education Law Section 416 …
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 … separately, with sufficient revenues included in the budget for each fund. Consider separate checking accounts for … and up to date, and should request and review monthly budget status reports. Consider long-term trends and needs …
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
… 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)
… 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