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Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
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 … are not automatically granted to municipalities. This 14 page publication describes the procedures for … Water Improvements - Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for … were for appropriate Company purposes or supported. Of the $3.6 million in disbursements made during the two-year … for inappropriate purchases and/or not supported. Examples of inappropriate purchases and unsupported disbursements: …
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
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit … by board resolution or contract in order for you to calculate the days worked for an employee. SWDs represent … 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 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… the state must ensure its own investments are reaching older adults who need help. A new report from State … funding that typically supports a range of benefits for older New Yorkers, including Medicaid funding, has been … than in institutional settings, but as the number of older New Yorkers increases, so does the strain on local …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsWestminster 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, 2014 through May 18, 2016. Background The …
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
… 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-contractsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… leave records were not accurately maintained and may have resulted in employees receiving payment for leave time …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the compensation of an appointive town assessor may be temporarily increased …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … behalf of the city school district on account of a school building project for which indebtedness was contracted and … to finance the cost of the improvement; and second, where federal or state aid is received on account of a capital …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Automated Phone Service
… digits of your Social Security number and your date of birth. We need this information to verify that you are a … digits of your Social Security number and your date of birth so that we can locate your account information.) #3 … to: Enter a retirement date; Enter your beneficiary’s birth date; and Confirm your zip code. 6 – To have retirement …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… When employees need to make small one-time purchases, it is often more convenient for them to pay with a credit … a credit card policy and a system of internal controls in place. Review our best practices below as a reference for … using Merchant Category Codes, such as charges from dry cleaners or health spas. Contact your credit card company …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudTown of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
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
… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayMember Contributions – Legacy Reporting
… Required contributions are: All contributions made by Tier 1 and 2 members participating in a contributory plan; … Code (IRC). Federal income tax on these contributions is deferred until they are distributed. These contributions … payroll processing for Section 414(h): Participation is mandatory for all employers, for ERS members in Tiers 3 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 88-7
… (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL … LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service for purposes … cities other than the City of New York, villages and city school districts, General Municipal Law, §9 provides that if …
https://www.osc.ny.gov/legal-opinions/opinion-88-7City of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Opinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a … acres and one that is six acres, are under consideration. In the case of the two acre parcel, the village plans to use …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Overtime Temporarily Excluded from Tier 6 Contribution Rates
… for State Fiscal Year 2024-25 (April 1, 2024–March 31, 2025) and State Fiscal Year 2025-26 (April 1, 2025–March 31, 2026). Actions Required … Location Code . Enter 12/31/2024 in Date Created or click calendar icon to select from date picker dialog box. Click …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-rates