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City of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves the City vulnerable to unexpected events. Key Recommendations Work with District officials to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… A multi-agency contract is one awarded with the intention that it will be used by more than one agency. Multi-agency contracts are distinct from and not … a backdrop contract. An Awarding Agency establishes a tier one (backdrop) contract, which prequalifies vendors to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Board comprises four elected members and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was … Develop policies and procedures for approving all salary and hourly wages for each position before employees … Verify rates to either an employment agreement or Board resolution before paychecks are processed. Establish a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in … on this topic, visit the job aids published to SFS Coach Training. SFS Coach Training is accessible from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsCost-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 … and should provide an exemption certificate, known as Form ST-129, at registration. This form is available on the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesComptroller DiNapoli Releases State Audits
… identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 for 14 of the 17 DOH employees … numerous problems with travel practices and related expenses attributed to inadequate oversight. Of the $121,727 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOpinion 2005-3
… FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school … corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 … has been changed (see Education Law §401), after an appraisal and voter approval (Education Law §402[1]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 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-88-7XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … by certain securities pledged as collateral as specified in Section 105 of the State Finance Law. The purpose of this … Services -- Services provided by a banking institution in maintaining a bank account, including, but not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… in questionable travel and lodging expenses, exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … in questionable travel and lodging expenses exceeding the conditions of the contract including pricey rooms at the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsState Agencies Bulletin No. 2001
… the first paycheck of January 2022. Federal Withholding Allowance Per IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be calculated using $4,300 for each … to $12,950. This procedure does not apply to NRA students from India . Supplemental Wage Withholding OSC uses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Cost-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 … expenses, local governments must have both a credit card policy and a system of internal controls in place. … below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … for generating vouchers with similar information, such as utility bills. The template vouchers may be copied into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20SUNY Bulletin No. SU-160
… biomedical engineering, cardiovascular medicine, clinical laboratories, clinical technical services, dialysis, … department of nursing, operating room, perfusion, pharmacy, physician’s assistant, radiology, respiratory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupRensselaer County – Public Health Department Receipts (2013M-18)
… and provides various services including public safety, public health, social services, and public works. For the … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Comptroller DiNapoli Announces State Contract & Payment Actions
… Business Services Center. Workers’ Compensation Board – Imaging Services Approved $49.7 million for imaging services with the NYS Industries for the Disabled. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsState Agencies Bulletin No. 1564.1
… of refunds for deferred compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ compensation leave. Affected Employees … account and those earnings were later determined to be paid workers’ compensation benefits Background Under IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employees