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Opinion 91-42
… DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Leading the Way on Climate Investment
… risk, please see the 2024 Progress Report on the New York State Common Retirement Fund’s Climate Action Plan. … to net zero greenhouse gas emissions by 2040. As the world increasingly moves toward net zero emissions targets by … Climate Action Plan Decarbonization Advisory Panel Report New York State Pension Fund Sets 2040 Net Zero Carbon …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… to create a funds reservation for anticipated fiscal year purchases when submitting the Purchase Authorization to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… and best funded plans in the nation. The Fund's fiscal year ends March 31. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesPlainville Fire District – Board Oversight (2021M-91)
… complete report - pdf ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Lincklaen – Board Oversight (2017M-37)
… Board. Budgeted appropriations for the general and highway funds for 2017 totaled approximately $535,000. Key Findings … fund balance in the general and highway town-wide funds without clear plans to use this money. The Board did … Adopt a comprehensive fund balance policy and use excess funds as a financing source in a manner that benefits Town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Russia – Financial Management (2014M-212)
… The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is … Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Randolph Central School District – Financial Management (2014M-20)
… Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesDiNapoli Releases May State Cash Report
… State tax collections totaled just under $11 billion through … percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … tax payments due in June should provide more insight on how current economic conditions are affecting individuals …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportVillage of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s … through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of Trustees which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal … stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan, the SFY … health disbursements are projected to grow by almost $16 billion between SFY 2022-23 and SFY 2026-27, comprising …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… homeowners with the cost of addressing emergencies and code violations that pose a threat to their health and safety …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsTown of Mamakating – Records and Reports (2015M-164)
… The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings Interfund advances … balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial report correctly …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Webster Public Library - Board Oversight (2018M-125)
… before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. Key Recommendations Audit all claims, including private funds claims, before payment. Adopt additional financial and … financial information, including details of private funds. Library officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125