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Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… Card Use Keep all cards in a secure location, such as a locked desk drawer, when not being used by authorized …
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
… for reimbursement, you can cut costs and mitigate the risk of fraud. Understand the Risks Your governing board should … tax on hotel occupancy and should provide an exemption certificate, known as Form ST-129, at registration. This form … Original receipts for all actual and necessary expenses A certificate of attendance or completion if travel was for a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… village purchases a parcel of property, a portion of which is to be used for village offices and a portion of which … or other recreational uses. You indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is six acres, are under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… village purchases a parcel of property, a portion of which is to be used for village offices and a portion of which … or other recreational uses. You indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is six acres, are under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1City of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership … 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered under the Article 15 Retirement Plan … FAE × years of service beyond 30 For information on other ERS retirement plans, refer to our Publications page . …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsReducing 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-4Town of Minerva – Payroll and Cash Receipts (2015M-342)
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-342Report File Transactions (File Upload) – Enhanced Reporting
… make up an employee’s pay, you assign them NYSLRS earnings codes that are matched to the payroll codes you use internally. It’s important to use the proper earnings codes to help ensure that member benefits are calculated …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Part B Premium State share of expense for NYS retiree Med B premium reimbursement. 60059 Sick Leave for Retiree …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Amsterdam – Recreation Department (2023M-29)
… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
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)
… Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Opinion 95-9
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Manual Reporting – Enhanced Reporting
… reported pay periods; and Employee earnings. This method is useful when you need to submit a small number of … Please note: if you need to report an employee who is eligible to join NYSLRS but is not a member, they will need to be assigned a NYSLRS ID …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special Class in an … Street (25 students), and 126th Street (14 students). ABC is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1892
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … tax on the wages of nonresident alien (NRA) employees is subject to an additional withholding amount that is added to NRA employees’ wages for calculating Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021XIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… disaster-related projects FACIL Facilities DOT specific FLEET Fleet DOT specific MAINT Maintenance Project Used for … activities – DHSES specific FACIL Facilities DOT specific FLEET Fleet DOT specific GENRL General Generic project type - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlState Comptroller DiNapoli Releases Audits
… State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From Jan. 1, 2014 through … 132,051 claims, totaling $30,695,221, that were paid for pharmacy services provided during periods when members …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsMonitoring of Select Programs (Follow-Up)
… policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate … transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the … programs. Specifically, NYSOFA did not perform annual on-site evaluations for all 59 AAAs as required by its policies …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications