Search
Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
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 … and pay rates. Highway employees were paid $1,413 for time not worked when they left work earlier than their … salary and hourly wages for each position before employees start working. Ensure that all employees are working the full …
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 … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes … for the procurement of professional services and prescribe methods for soliciting competition for such …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear … to enter the last four digits of your Social Security number and your date of birth. We need this information to … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… or personal purchases. To ensure that credit cards are used only for approved and necessary expenses, local … list of all credit cards. Cancel existing cards that are not needed or accounted for. Restricting Credit Card Use … such as charges from dry cleaners or health spas. (View Accredited Standards Committee X9 ) Establish guidelines for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOpinion 88-7
… and Expenditures (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); … provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … constitutional tax limit (NY Const, art VIII, §10), but are not used to pay debt service, such moneys must …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… board should provide guidance for managing travel and conference expenses to avoid any problems arising, such as: … extends business travel beyond the time required for a conference Explain the rules related to travelling with a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesMember Contributions – Legacy Reporting
… 15, as modified by Chapter 18 of the Laws of 2012). Federal Tax Treatment of Member Contributions ERS Tiers 3 through 6 … contributions are considered wages for Social Security purposes, are subject to New York State and local income tax …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 2010-1
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … and deeded, and (4) be dedicated to village park or other recreational uses, the village may use park trust fund monies …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND … fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands … and deeded, and (4) be dedicated to village park or other recreational uses, the village may use park trust fund monies …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Comptroller DiNapoli Releases State Audits
… Textile Procurement Practices (2012-S-22) Corcraft is a major component within the Department of Corrections and … deciding whether and which specifications were tested. As a result, they did not adequately ensure open competition, … for lab services claims submitted well beyond the required time frame for submission; $488,837 in overpayments for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOvertime Temporarily Excluded from Tier 6 Contribution Rates
… A recent law temporarily excludes overtime pay earned from … members whose rates were lowered for SFY 2024-25 are owed a refund of contributions. We will work with you to refund … for your records. No action is required by you at this time. We will send letters notifying members whose rates were …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesCity of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … of real property, franchise fees, sales tax and advanced life support charges which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Minerva – Payroll and Cash Receipts (2015M-342)
… cannot account for this shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate withholdings and recovery of $8,235 from the clerk for leave time she was paid … and leave time accrual policies and procedures. Seek recovery of $10,004 from the clerk for collections not …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Establishing the Standard Work Day – Legacy Reporting
… Before you can calculate days worked for an employee, you must first establish, by board resolution or contract, the number of hours that … for the same title if the job duties vary significantly. Your governing board also establishes standard work days for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… State Public Health Law requires counties to pay Medicaid diagnosis related group (DRG) rates to hospitals for inmate …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Comparison of ERS Benefits
… more than 10%. Payments Not Included in FAE Tiers 3 – 6: Unused sick leave Payments made as a result of working vacation Any form …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Comptroller DiNapoli Releases Audits
… been issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … identified up to $8.7 million in improper payments for costs related to Medicare Part B deductibles and … amounts; overpayments totaling $2.3 million to providers for the Part B coinsurance on services Medicaid did not …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… the State and a municipality, public authority, or other third party. Generally, repayment agreements provide for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsReport File Transactions (File Upload) – Enhanced Reporting
… In the enhanced report file, you report employee information through transactions. … these transactions, please read our enhanced reporting file format guide . Transaction 1 (Biographical … to Retirement Online when you submit your report file. You can also hire a NYSLRS-eligible employee using the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-upload