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Physical Accessibility to Programs and Services (2025MS-1)
… complete report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we assessed the …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1State Agencies Bulletin No. 1947
… PEF Retroactive Salary Increases and provide instructions for payments not processed automatically. Affected Employees … Agreement between the State of New York and PEF, provides for a salary increase of two percent (2.00%) for fiscal years … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDiNapoli: New York on Stronger Financial Footing
… able to deposit $175 million in the Rainy Day Reserve Fund for the first time since 2008, according to a report on the … to less than 2 percent while providing increased aid for schools and tax cuts. Past budget practices that had … appeared in this year’s budget. My concern continues to be for New York to achieve long-term structural budget balance. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… for the city to adopt a formal reserve policy to mandate funds be set aside in years when operating revenues are … than expected, along with a clear rationale for when such funds are drawn down. Despite substantially …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomState Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… the County’s internal controls over inmate healthcare for the period January 1, 2011, through December 19, 2012. … daily operations. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … of $155 million. The Sheriff’s Office is responsible for administering healthcare services for County jail …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Town of Hartwick – Financial Condition (2013M-118)
… $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not establish … the general, highway, fire protection, library, lighting district, and water funds was relatively steady over the past …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … The Board did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 … $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… in each change fund and its location. Signed receipt forms should be on file from the fund custodians. Periodic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesEssential Policy Elements – Travel and Conference Expense Management
… 35 miles from their home or work site. General maximum reimbursement rates for various types of travel expenses, … officers and employees cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates … Federal rates are readily available at the GSA website www.gsa.gov/travel/plan-book/per-diem-rates and are usually …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTravel FAQs
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? What should I do if I cannot … if I lose a receipt? Do I have to buy individual fares for mass transit to ensure a receipt for each trip, or can I …
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
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … needed. … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1984
… bulletin 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
… is not specified in original contract terms). Guide to Financial Operations REV. 09/27/2024 … A multiagency contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… a policy for leave benefits for employees who work 20 to 35 hours per week, including leave accruals. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Opinion 2001-4
… the opinion. TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary increase for appointive assessor) LOCAL LAWS -- Compensation (fixed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 95-24
… opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use … school district on account of a school building project for which indebtedness was contracted and remains outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… make small one-time purchases, it is often more convenient for them to pay with a credit card than to fill out a procurement request form and wait for it to be approved. This also saves time and energy for … Standards Committee X9 ) Establish guidelines for phone, fax and Internet purchases. Safeguarding Credit Card …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraud