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City of Long Beach – Budget Review (B7-16-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Village of Delhi – Audit Follow-Up (2019M-204-F)

… ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, … The purpose of our review was to assess the Villages progress …

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)

… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …

https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125

Town of Guilford - Justice Court Accountability (2018M-248)

… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of … The current Justice should: Prepare a list of Court liabilities and compare it to reconciled bank balances. …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248

Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)

… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m

Medina Central School District - Reserve Funds (2019M-165)

… million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a plan to use $5.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165

Town of Greene – Justice Court Operations (2021M-95)

… Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Corporate Governance

… The New York State Common Retirement Funds Corporate Governance Program supports and facilitates … of environmental social and governance ESG into the Funds investments process …

https://www.osc.ny.gov/common-retirement-fund/corporate-governance

Management of General School Funds (Follow-Up)

… had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the school …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-follow

Management of General School Funds (Follow-Up)

… 2010, found that New York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff … prom, and athletic events. We made nine recommendations to DoE designed to strengthen management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow

XIX.6.C Funds Distribution for Non-ESA Agencies – XIX. Project Costing (PCIP)

… Content to come. … Content to come …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6c-funds-distribution-non-esa-agencies

Fund's Mission, Values and Investment Philosophy

… Market beliefs We believe that in highly efficient markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active strategies where: We understand …

https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophy

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)

… schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. Budgeted … approximately $41.9 million. Key Finding The District has a reserve fund policy which provides guidance on how to … Key Recommendations There are no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264

Appendix 2: Federal Funds Spending by Major Service Function – 2023 Financial Condition Report

… Provides information about federal funds spending by major service function …

https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-2-federal-funds-spending-major-service-function

Appendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report

… Provides information about State funds spending by major service function …

https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-function

Village of Poquott – Justice Court Operations (2019M-214)

… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214