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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-118Essential Policy Elements – Travel and Conference Expense Management
… and are usually updated at least once a year. By adopting federal lodging and meal rates as the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses … remain constant and be withheld at the close of each day from the total cash in the register or cash drawer and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
audit fire company north amityville cash disbursements
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
… required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not … for mass transit to ensure a receipt for each trip, or can I use a prepaid mass transit card which would result in a … rate should I charge if the location where I traveled to work has a different per diem rate than the location where I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… for commodities and services procured by the New York State Office of General Services (OGS) for use by all … generally distinguished based upon whether Office of the State Comptroller (OSC) approval is required for individual … agency usage of the contract. It is incumbent upon State agencies to determine which type of multi-agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsAll 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
… and Tax Statement), employers are required to furnish each employee with a Form W-2 by 01/31/2022. Effective Dates 2021 … information is excluded from Boxes 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride … As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 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
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State … from its general fund, capital fund or from a reserve fund during the preceding school year and the school district's … of such indebtedness due or to become due, or if, when all such outstanding obligations have been retired, any …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. … Town of Wawarsing Payroll …
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 … July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review the School's procurement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… holder’s job duties. Review and update annually a master list of all credit cards. Cancel existing cards that are not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOpinion 88-7
… surplus bond proceeds are available to pay debt service for purposes of a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt service need not be paid from the … proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district but, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to attend conferences and training classes, generally you may only reimburse them for authorized expenses that they … process List expenses that typically are and are not reimbursable List maximum reimbursement rates Explain the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… fees that would be used for the purchase of land were in all respects properly imposed. 3 We also cautioned, in 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… fees that would be used for the purchase of land were in all respects properly imposed. 3 We also cautioned, in 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Comptroller DiNapoli Releases State Audits
… to the housing program. These charges included unsupported salary allocations and inappropriate overtime payments to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… outpatient hospital services. New York State Public Health Law requires counties to pay Medicaid diagnosis related group … government for up to 50 percent reimbursement. There is no law that sets the amounts that counties should pay for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public authority, or other third party. … expended from appropriations as advances by the state, and the terms of the repayment agreements are detailed in the … is accessible from the SFS home page after logging in with your SFS user ID and password. The associated payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreements