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DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… A $5.5 billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate … year in the financial plan. Combined, they could cost $5.4 billion or more by FY 2027; the city has not budgeted for … revenues are stronger than expected, along with a clear rationale for when such funds are drawn down. Despite …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… Affected Agencies Data Capture Agencies Specifics The attached file layouts for … may be directed to the Payroll Deductions mailbox. Payroll Data Transaction Files - Input/Output (By Record Code) … 1a - Fields for HIRE Attachment 1b - Fields for PERSONAL DATA Attachment 1c - Fields for JOB REQUEST Attachment 1d - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… [pdf] Audit Committee Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster … Template for Fire Districts [pdf] Foreign Fire Insurance Report Filing Information on Revenue Anticipation Notes to be … School Districts Seeking Audit Services [pdf] Download a Microsoft Word sample template [doc] for an RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over inmate … inpatient hospital services provided to County inmates and verify that the correct Medicaid Diagnostic Related Group … it could benefit by negotiating rates with other medical service providers as well. Key Recommendations Strengthen …
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
… funds electronically, subject to conditions. Section 99-b allows the governing board of a local government to … districts, including voter approval requirements. Section 99-g provides an optional, detailed process for developing a …
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 … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
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 … Exception to Competitive Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits … procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion of sanitary …
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 updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
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
… to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher … and obtain OSC approval where required. For allowable expenses, OSC requires Business Units to maintain sufficient, … with other advance accounts authorized for other operating expenses (e.g. petty cash purchase, travel expenses). If the …
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
… may further increase demand for state-funded services. Many prefer to receive care at home rather than in … including: Waitlist numbers by county and program; How much funding each local agency receives and spends on in-home services; and How many eligible older adults remain underserved. Without …
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 … 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)
… Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings The Board did … audit fire company north amityville cash disbursements …
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
… beyond the minimum required by the Comptroller’s Office.If you have questions that are not addressed below, please speak … for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result in a … least one hour before your normal start time and/or arrive home at least two hours after your normal end time. The …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… for Miscellaneous Services, Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency Contracts for … The chart below provides a high level description of CC , CM and LM contracts. Contract Prefix Title and Use CC Combined Contract for Miscellaneous Services, Commodities …
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-manualState Agencies Bulletin No. 1984
… 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 … 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 2001-4
… TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for which indebtedness was contracted …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of 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 August 31, 2012. Background The Town of Wawarsing is …
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)
… Westminster Community Charter School Procurement of Professional Services …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services