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State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and … and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, … to make informed investment decisions. Today's SEC rule does just that. “I would like to thank Chair Gensler and the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalOverview – XI. Procurement and Contract Management
… approval by the Office of the State Comptroller (OSC) of a contract involving consideration other than the payment of … in the Statewide Vendor File and have a valid Vendor ID. In addition, they must be registered in the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek competition for … B includes our comments on issues raised in the Village’s response letter. … Village of HastingsonHudson Board …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Minerva Central School District – Financial Condition Management (2020M-60)
… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Vested Retirement Benefit – Special 20- and 25-Year Plans
… more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement age. … to collect a vested retirement benefit depends on your tier. Tiers 2 and 3 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service … when you do reach retirement age. Your benefit will be based on your service and your earnings as an active member. 1 The …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitAudits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsCity of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials adequately safeguarded … granting, revoking, modifying and monitoring access rights to the City’s network and financial system. The Council has … technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Important Filing Reminders – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/important-filing-remindersReporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three … member from workers’ compensation, with no salary paid by employer: Tier 1 — Report full salary that would have been … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsMid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement process for the … quote is in agreement with the State contract prior to ordering. The Library System's purchasing policy does not … address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
The CattaraugusAlleganyErieWyoming and OrleansNiagara Boards of Cooperative Educational Services BOCES withheld millions of dollars in surplus funds that should have been refunded to local school districts according to separate audits issued today by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone … specifically detail the Board’s responsibilities and the Treasurer’s duties, and the Board did not adopt policies and procedures for financial operations. The Treasurer prepares and makes all deposits, pays Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overRandolph Academy Union Free School District – Financial Management (2015M-248)
… District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph … it rebills districts and agencies for services, from the State Education Department (SED) an average of 688 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNiagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period … purposes. District officials permitted the contractor to control the entire fuel accountability process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District officials also do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The … totaled $118,776. Key Findings The Board and Directors do not receive formal, detailed reports of cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, claims processing … on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal operating expenditures. … transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210