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Legal Topics and Approvals
… constitutional debt limits. Special Improvement Districts: Regulations for Applications for Permission to Establish or … Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York [pdf] . Town and County … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… rates. The United States General Services Administration (GSA) publishes rates for lodging and meals that federal … reservations. Federal rates are readily available at the GSA website and are usually updated at least once a year. By … their personal vehicles for business reasons. Like the GSA rates, this rate can be used as a general guide in …
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
… the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for … permitted. The amount of each change fund should remain constant and be withheld at the close of each day from the … on an imprest basis; i.e., the cash is replenished for the exact amount of the expenditures reported. Caution should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesAll 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 … 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-manualOpinion 95-24
… on the issues discussed in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory … behalf of the city school district on account of a school building project for which indebtedness was contracted and … of the aid. State aid paid in relation to a school building project financed from a source other than the …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
Town of Wawarsing Payroll and Leave Accruals 2013M202
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)
… 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-servicesOpinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… travelers to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate … The local government may link its mileage rate to IRS reimbursement rates for miles traveled. See the IRS … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … You ask whether monies held in a park land trust fund pursuant to Village Law 7730 may be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … Whether monies held in a park land trust fund pursuant to village law may be expended …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1City of Troy – Budget Review (B5-15-22)
… of real property, franchise fees, sales tax and advanced life support charges which may not be realized. … of real property, franchise fees, sales tax and advanced life support charges and make modifications as necessary. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town 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-342XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… to OSC for prior approval, and if so, to which audit team in the OSC Bureau of Contracts (BOC) it will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Mental Health. 60028 Health Insurance –Prescription Drug Active Employee State's contribution to the health … Rights Law (Executive Law Art. 15) and the Governor’s Office of Employee Relations under various collective … but before a final administrative or contractual award decision has been made. 60176 Administrative or Contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Yonkers – Budget Review (B17-6-10)
… Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and other fees may … school payments, mortgage tax, income tax surcharge, parking violations and amend as necessary. Develop a plan to … and other fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases Audits
… of tenants’ self-reported income at two (Co-op City and Rochdale Village) of the three developments reviewed. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… such as Federal or Capital or to support a Federal Grant/Customer Contract. Any new Project Types or Categories will … Bulletin E-1196 Appendix A of the Supplemental Guidance . GROUP Self-Insured Group Trusts Used by WCB only INDIV … contract, refer to Section IX.3.A of the GFO. Guide to Financial Operations REV. 03/23/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … City of Troy Budget Review B51423 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Member Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. NYSLRS … pension at retirement. Members may contribute any whole percentage of their earnings from 1 to 10 percent. They can … the election form with your payroll office. Changing the Percentage of Voluntary Contributions To change the …
https://www.osc.ny.gov/retirement/members/member-contributions