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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… cash disbursements were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all … Of the $3.6 million in disbursements made during the two-year audit period, we reviewed 373 disbursements totaling … gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation and the Chief’s …
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
… card which would result in a receipt only for the initial purchase? Can I remove personal information from the EZ Pass … used from a personal, prepaid mass transit card (e.g., MetroCard). (Return to Top) What if I lose a receipt? … card which would result in a receipt only for the initial purchase? You should purchase mass transit fares in the most …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not … a backdrop contract. An Awarding Agency establishes a tier one (backdrop) contract, which prequalifies vendors to …
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-manualOpinion 2001-4
… -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by … for appointive town assessor) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(1): A town board may supersede … may supersede the provisions of the Town Law (Municipal Home Rule Law §10[1][ii][d][3]). Based on this grant of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Agencies Bulletin No. 1984
… 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 year 2021 are affected. Background According to IRS Publication 15 … the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted W-2s, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Board comprises four elected members and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was … Develop policies and procedures for approving all salary and hourly wages for each position before employees … Verify rates to either an employment agreement or Board resolution before paychecks are processed. Establish a policy …
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, … May 18, 2016. Background The purpose of our audit was to review the School's procurement and monitoring processes …
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 … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceOpinion 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
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
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
… The policy should: Describe the pre-approval process List expenses that typically are and are not reimbursable List maximum reimbursement rates Explain the reimbursement … and should provide an exemption certificate, known as Form ST-129, at registration. This form is available on the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the … , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the … 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the … , 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the … 1 NY3d 98, 769 NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1City of Troy – Budget Review (B5-15-22)
… City’s 2015 proposed budget continues to provide minimal funding for equipment and capital outlay. Appropriations for … system contributions and make modifications to provide funding to pay the estimated amounts. City officials should … for contingencies. City officials should identify reliable funding sources for capital expenditures and include these …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Comparison of ERS Benefits
… 5 Tier 6 Membership Dates Tier 3: July 27, 1976 through August 31, 1983 Tier 4: September 1, 1983 through December …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of … Town of Minerva Payroll and Cash Receipts 2015M342 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Reducing the Cost of Hospital Services Provided to County Inmates 2013MS4 …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. 60007 Dependent Care Advantage Employer … as required by §8-a of the State Finance Law. 60025 Health Insurance –MedicalActive Employee State's contribution to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges