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Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… released the following statement today in response to the Governor’s 9th Proposal for the 2018 State of the … Fund: "The New York State Common Retirement Fund is a leader among public pension funds that are investing to … in 2018. The Fund’s commitment to sustainable investments is $5 billion and growing. For all of this and more, the …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateContinuity of Operations Planning
To determine the adequacy of State agencies continuity of operations planning for major unexpected events
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and is … the employee’s usual work location. If an employee works at more than one location, the employee’s official station …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesManagement of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Transportation Authority effectively managed its cash and maximized its return on investments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCollege of Nanoscale Science and Engineering – Network Security Controls
… to preparing the next generation of scientists and researchers in nanotechnology. The College is a unit of the … security that were identified during the audit. Other Related Audits/Reports of Interest State University of New …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsTravel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … officials acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Hammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County … were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSoftware Management (2015-MR-3)
… . Purpose of Audit The purpose of our audit was to assess software management and website, web application and … September 1, 2013 through April 30, 2015. Background Software management and website security are of particular … of functions. Typically, colleges will have several software applications and multiple licenses for each. …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Noise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfOpinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Corporate Governance
… and opportunities, in a manner consistent with sustainable financial performance. The Fund uses a range of tools, including direct … pay and performance and internal pay inequity. NextEra Energy Inc. 5/21/2026 Against Compensation Committee …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceMonitoring of Homeless Data
… related programs through 58 local departments of social services (Local Districts). OTDA’s Division of Housing and … Outcome Reports to OTDA. While these reports provide aggregate data to OTDA, Local Districts typically also … some of the reports received by OTDA containing the aggregate data do not include data from all shelters. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataSelected Aspects of Accommodations for Passengers With Disabilities
… identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by … and Rehabilitation Act of 1973 that we reviewed within the PATH system and at the three bus terminals, we identified … conditions identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… this week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder … and resources. The company’s response was to notify the SEC of its intent to block the proposal from a shareholder … responded to ExxonMobil’s move in a letter to the SEC on Monday. “ExxonMobil risks becoming an outlier among …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-change