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Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking … Request these publications from the Division of Legal Services at (518) 474-5586: Application Forms for … Law, §103 (March, 2010): A research paper discussing the legal requirements in connection with competitive bidding for …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
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
… where the amount of a single purchase does not exceed $250. Separate invoices under $250 from one vendor may be combined with one petty cash check … be used for the following purposes: Payments for meals and mileage in excess of the allowable federal rates. Payments to …
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
… determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOpinion 95-24
… -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use of State aid); … inhabitants which receives State aid on behalf of the city school district on account of a school building project for which indebtedness was contracted …
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)
… 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 … Westminster Community Charter School Procurement of Professional Services 2016M375 …
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
… board should provide guidance for managing travel and conference expenses to avoid any problems arising, such as: … extends business travel beyond the time required for a conference Explain the rules related to travelling with a … other non-employee (In some instances, reimbursements for conference and other travel expenses may be governed by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2010-1
… the village may use park trust fund monies to pay that part of the purchase price attributable to the discrete … to Village Law § 7-730 may be expended to pay that part of the purchase price attributable to the portion of the … general fund monies used to fund the cost of the remaining part of the parcel. Further, the village will take steps to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a … 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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …
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)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
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
… Repayment agreements are agreements between the State and a municipality, public … authority, or other third party. Generally, repayment agreements provide for the repayment of amounts expended from … as advances by the state, and the terms of the repayment agreements are detailed in the appropriation language for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… a final judgment issued by a court, a settlement agreement reached by an agency and another party while a … proceeding, or proceeding under a collective bargaining agreement is pending, or a settlement agreement reached by an agency and another party without any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Yonkers – Budget Review (B17-6-10)
… fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the estimate for water rents. …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality …
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)
… budget end date for any projects established with a budget control option that includes any form of “Control” (see below section on Budget Control , which is a few steps further in the guide). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlCity of Troy – Budget Review (B5-14-23)
… is issuing debt to fund capital expenditures. Due to a change in accounting for retirement expenditures, the City …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Sag Harbor Union Free School District – Child Care Program (2016M-211)
… in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings … The Director did not maintain a separate record for each family to document if the full or reduced Program rates … to be maintained. Maintain detailed records for each family, including a completed registration form for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211