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Shareholders to Exxon: It's Time to Address Climate Change
… meeting, New York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 … a reduction in demand resulting from carbon restrictions. Two leading independent proxy advisors, ISS and Glass Lewis, … State and Local Retirement System on behalf of more than one million state and local government employees and retirees …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeTown of Oxford – Financial Condition (2024M-135)
… [read complete report – pdf] Audit Objective Did the Town of Oxford (Town) Board (Board) receive complete and accurate … 2017 to compare current findings to the previous Office of the State Comptroller (OSC) audit and identify Board … (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects that were provided financial assistance? … to advance the job opportunities, economic welfare, health and general prosperity of the people of New York State. IDAs … excess amounts, as required by GML. The report includes 13 recommendations that, if implemented, will improve ECIDA’s …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mUnified Court System Bulletin No. UCS-229
… implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC will identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to students were nutritious and prepared in the most … were approximately $285,000. Key Findings Meals cost more to prepare than the revenue generated by meal sales. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsScarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Lyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $567,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Mechanicville Housing Authority – Tenant Rents (2015M-246)
… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 … the financial system to ensure that adjustments are made for appropriate purposes. … Mechanicville Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited before payment … was created by special act of the State Legislature to provide library services to residents of the North Shore School District, excluding …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNiagara County – Court and Trust Funds (2015M-228)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Accounts Payable Advisory No. 67
… financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide Financial System using the MIR Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 1398
… Purpose To inform agencies of OSC’s automatic processing of the April 2015 Security Salary Increases and Additional … The following Chapter Laws provide for a salary increase of two percent (2.00%) and increases to specific Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increases