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Comptroller DiNapoli Releases Municipal Audits
… , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth Volunteer Fire Department , Town of … and inadequate documentation of time worked. City of Long Beach – Budget Review (Nassau County) City officials plan to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… District Executive Director Colleen Fabrizi . “The success story of our city is one of resilience, overcoming tremendous …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picturePhysical Accessibility to Programs and Services (2025MS-1)
… 2030, approximately 71.5 million baby boomers will be over age 65 and will need services and surroundings that meet their age-related physical needs.” 2 In New York State, almost 27 percent of adults, or about 4 million New Yorkers, have some form of disability. 3 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1State Agencies Bulletin No. 2239
… of Terminated/Rehire transactions must be captured. The number of calendar days the ORP/VDC member did not have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOperational Advisory No. 33
The Office of the State Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code 55220 which was previously titled Shipping has been renamed to Shipping Postage and Mail Services and should be used when shipping any type of package us
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) have helped New York City balance … year (FY) 2024, despite $2.9 billion in costs in FY 2024 to address the influx of asylum seekers. However, spending … from this influx have grown beyond the city’s ability to manage without a comprehensive federal policy response …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… three funds individually, they maintained a consolidated checking account for the combined funds and paid for large … included in the budget for each fund. Consider separate checking accounts for each operating fund or require a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal … the "Piggybacking" Exception to Competitive Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide … for Christmas gifts that included, but were not limited to, gift cards, clothing, drones and video games. $10,853 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Establishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their retirement … an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… written policies or procedures for procuring professional services. School officials did not use competitive methods when procuring professional services. Key Recommendations The Board should consider …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… Contract Types of this Chapter. The two contract prefixes available for agency use for multi-agency contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the … were not entitled. Payments totaling $8,519 were made for compensatory time without the Board’s written approval. Key … that written permission or approval is available for all compensatory time payments in excess of 35 hours annually. … …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Opinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed …
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-95-24Automated Phone Service
… service and wish to hear what service you purchased 4 – For consultation office information or to schedule an … benefits Most Employees Retirement System members who are age 50 or older can request a benefit projection using our …
https://www.osc.ny.gov/retirement/members/automated-phone-service