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Town of Hartwick – Financial Condition (2013M-118)
… Recommendations Manage each fund’s operations separately, with sufficient revenues included in the budget for each …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… Debt Limits (Updated July 2018) [pdf] - Sewer debt exclusions are not automatically granted to municipalities. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and …
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 … worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayEssential Policy Elements – Travel and Conference Expense Management
… are certain fundamental elements that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTravel FAQs
… receipt for each trip, or can I use a prepaid mass transit card which would result in a receipt only for the initial … from the EZ Pass statement that I attach to my expense report? What information can I remove from a receipt? Can I … day. Is this allowable? Can I still submit an expense report if it’s been more than 30 days after the end of the …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsWestminster Community Charter School – Procurement of Professional Services (2016M-375)
… procurement and monitoring processes and procedures for professional service contracts for the period July 1, 2014 through May 18, 2016. Background … procurement and monitoring processes and procedures for professional service contracts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… ended June 30, 2015, AMC reported approximately $8 million in reimbursable costs for its SEIT program. Key Findings AMC … commingling program funds – a practice that is not in compliance with its own stated policy. For fiscal year … ended June 30, 2015, we recommend SED disallow $5,300,127 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState 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 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… intended to be used by other agencies for employee health services. The Awarding Agency creates the contract in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Automated Phone Service
… line are available to you. If you have an open request in process with NYSLRS (for example, a change of address), … to press on your phone for information. Did You Know? In many cases you can use Retirement Online instead of … service credit, apply for retirement and more. Sign in to your account now. #1 NYSLRS Employers #2 NYSLRS …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… periodic analysis of the card’s activity and the card holder’s job duties. Review and update annually a master list … Have billing statements broken down by credit card holder. Review bills and watch for red flags such as unusual … for cases where they are lost or stolen or the credit card holder has left the organization. Documenting Credit Card …
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-342Opinion 88-7
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus … not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local Finance Law relative … purposes, except as otherwise provided by law, could, in the board's discretion, either be kept upon deposit and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7City of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to … proposed budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Cost-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 … related to travelling with a spouse or other non-employee (In some instances, reimbursements for conference and other …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Background Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate … to hospitals for inmate inpatient services. Counties also have the opportunity to reduce the local share of inmate … to lower outpatient costs. Key Findings The counties do not have adequate procedures for reviewing inpatient …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4City of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer camp. $4,303 was … for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Opinion 2010-1
… recreational facilities in the village, based on projected population growth to which the particular subdivision plat …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0