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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records accordingly. … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentComptroller's NYS Common Retirement Fund Responsibilities
… Independent advice The Comptroller is a diligent fiduciary of the Fund who ensures that investment decisions and … doing business with the Fund. Provided a leading voice in getting the Securities and Exchange Commission to impose … on investment decisions. Increased opportunities for women and minority firms throughout its portfolio of …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfLaFargeville Central School District – Financial Condition (2016M-216)
… The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one school … officials appropriated about $1 million of fund balance in each of the past three fiscal years but the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… delivery method, for capital projects 2 located in New York State related to physical infrastructure … by a procurement record that documents the approach taken in the procurement process and describes why one of the … OSC’s support before significant effort is expended in pursuing an alternative delivery method, authorized state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… sexual harassment training (that meets the Department of Labor’s model policy and training standards) to all its … and affirmed by such bidder as true under the penalty of perjury: “By submission of this bid, each bidder and each person signing on behalf of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationState Comptroller DiNapoli Releases Municipal and School Audits
… The fixed asset report did not contain serial numbers for 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. Auditors reviewed 60 IT devices to confirm …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0City of Troy – Budget Review (B20-5-11)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11General Obligation Bonds - Results of Bond Sale Series 2019B
Uber Technologies business model presents unique circumstances that may give rise to ESG risks.
https://www.osc.ny.gov/files/press/pdf/bond-sale-summary-series-2019b.pdfNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), is asking fellow investors in Wynn Resorts to …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in … is responsible for providing transitional housing and services for eligible homeless families and individuals … in New York City and for fiscal oversight of the homeless shelters. The majority of shelters are operated by private …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… (Department) in an effort to more accurately pay providers for services rendered. Prior to the APG implementation, … to deny claims with the prohibited rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit that was billed under one particular rate …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsSelected Aspects of Discretionary Spending
… are appropriate and dollar thresholds, as appropriate, for such items. In addition, the policies should prescribe … followed, or there was no documentation of the necessity for the purchases or their relationship to the Authority’s … mission. Among the questionable expenses were payments for meetings, memberships in professional organizations, and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Transforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… on candidates, political parties, ballot measures, any direct or indirect state and federal lobbying, payments … million requests for political spending disclosure that have been sent to the SEC. To date, 35 companies have adopted or agreed to adopt political spending disclosure …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingVertus Charter School – Information Technology Asset Management (2025M-9)
… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Medicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… premium payments to Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) … payment can occur when a premium payment was made to a Plan for a recipient who was later retroactively disenrolled … Local Departments of Social Services (LDSS), including the New York City Human Resources Administration (HRA), determine …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… the Fund withdrew shareholder proposals it had filed for consideration at each company’s annual stockholders’ … DiNapoli said. “These companies should be commended for agreeing to voluntarily disclose their political … payments made to any organization that writes and endorses model legislation. DiNapoli and the Fund currently have a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spending