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DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… as the number of older New Yorkers increases, so does the strain on local agencies and service providers that older …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation …
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
… related receipts? If I return my rental car late at night, my receipt will be time-stamped the following day. Is … travel. (Return to Top) If I return my rental car late at night, my receipt will be time-stamped the following day. Is … per diem, but I also have a dinner receipt for that same night. Can I claim the receipted meal per diem? No, your meal …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… contracts for Miscellaneous Services, Commodities and Consulting are CC (Combined Contracts) and CM (Multi-Agency … Contracts for Miscellaneous Services, Commodities or Consulting). They are generally distinguished based upon … Agency Use A contract for services, commodities or consulting intended for use by multiple State agencies …
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 Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1984
… Purpose The purpose of this 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 … appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY Pre-tax and After-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
… -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by … part of the responsibilities of the assessor (1979 Opns St Comp No. 79-187, unreported; see also 5 Op Counsel SBEA … hourly rate for specified additional duties (1989 Opns St Comp No. 89-45, p 105; 1980 Opns St Comp No. 80-356, p …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS … SCHOOL DISTRICTS -- Powers and Duties (use of State aid); Reserve Fund (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. As a result, 60 employees began work and …
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 … Background The purpose of our audit was to review the School's procurement and monitoring processes and procedures … or procedures for procuring professional services. School officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and … a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … procurement duties among staff, such as approval, verification and payment of claims. Never allow anyone to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCost-Saving Ideas: Managing Your Travel and Conference Expenses
… travelers to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate … The local government may link its mileage rate to IRS reimbursement rates for miles traveled. See the IRS … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … You ask whether monies held in a park land trust fund pursuant to Village Law 7730 may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Comptroller DiNapoli Releases State Audits
… selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in … on this topic, visit the job aids published to SFS Coach Training. SFS Coach Training is accessible from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsCity of Amsterdam – Recreation Department (2023M-29)
… $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29City of Yonkers – Budget Review (B17-6-10)
… Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and other fees may … school payments, mortgage tax, income tax surcharge, parking violations and amend as necessary. Develop a plan to … and other fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10