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Opinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); (imposition of fees and …
https://www.osc.ny.gov/legal-opinions/opinion-88-25DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… affordability trends from 2000 to 2012 using U.S. Census Bureau data. The federal government describes affordable … half of their household income – a level the U.S. Census Bureau describes as “severely cost-burdened.” Housing …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewidePhysical Accessibility to Programs and Services (2025MS-1)
… one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing … million baby boomers will be over age 65 and will need services and surroundings that meet their age-related …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Operational Advisory No. 33
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO): Chapter IV.4.B Department …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… healthcare services for inpatient and outpatient care. We reviewed 59 vouchers totaling $93,038 for inmate …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Cost-Saving Ideas: Legal Requirements
… of moneys by more than one municipal corporation pursuant to a municipal cooperation agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other security for public … under certain conditions. Additional statutes that relate to banking include: GML Section 5-a authorizes local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… Opinions Local Debt Refunding: Procedures for Seeking Comptroller's Approval Relating to Refunding Local Debt … Districts and to Authorize Town Sewer, Drainage, and Water Improvements - Part 85, Chapter III of Title 2 the … with competitive bidding for procurements. County District Approval: Legal Requirements and Administrative …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… not limited to, gift cards, clothing, drones and video games. $10,853 for one Board member’s Alaskan cruise vacation …
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
… SWD. Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an example .) A SWD must be … Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . ( Here is an example .) For more …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayEssential Policy Elements – Travel and Conference Expense Management
… of $42.50. Per diem allowance method — This method does not require the employee to produce receipts for their …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTravel FAQs
… deemed necessary to validate that travel expenses are appropriate, actual and necessary.This may include … by the Comptroller’s Office.If you have questions that are not addressed below, please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsWestminster 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-servicesState Agencies Bulletin No. 1984
… All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background … for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee … information that will appear in each box of the Form W-2 Statement. Additional Employee Information Employees should …
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
… to participate in a second tier procurement process (mini bid) conducted by authorized Participating Agencies 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
… for information. Did You Know? In many cases you can use Retirement Online instead of calling NYSLRS. It’s the … amounts, request to purchase service credit, apply for retirement and more. Sign in to your account now. #1 … information listed below. 1 – For questions regarding our Retirement Online service For password resets For assistance …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… 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 procurement … if food was supplied at a meeting, indicate who was there.) Additional Resources New York State Office of General …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraud