Search
Opinion 90-54
… distribution of benefits in matrimonial actions) DOMESTIC RELATIONS LAW, §236; RETIREMENT AND SOCIAL SECURITY LAW, … and the Internal Revenue Code (IRC) which provide for Qualified Domestic Relations Orders (QDRO's) (see ERISA, …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Oversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, programs, and services to students with … To determine whether the State University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesResources and Responsibilities: New York State’s Environmental Funding
… January 2021 PDF Version Message from the Comptroller On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of … As DEC now enters its second half-century, its mission is broader than ever before. Wide-ranging laws to address …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingTown of Preston - Financial Management (2018M-81)
… Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… services totaling approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current employees’ vacation leave exceeded the maximum amount they were allowed …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Solvay – Financial Management (2023M-49)
… [read complete report – pdf] Audit Objective Determine whether the Village … The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Clifton – Financial Management (2014M-217)
… The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. The Town is governed by … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … to ensure that the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Village of Endicott – Budget Review (B4-16-7)
… adopting unbalanced budgets that include appropriations without sufficient financing sources. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Management of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followState Agencies Bulletin No. 2213
… a Comp Rate Code of ANN , CYF and CAL (except employees in SUNY Grade 980) are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025Controls and Management of the Unemployment Insurance System
… and to comply with selected portions of the New York State Information Security Policy and Standards. The audit … key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides benefits to eligible workers …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemTown of New Castle - Recreation Department Cash Receipts (2020M-19)
Determine whether payments received by the Recreation Department were properly receipted deposited and reported to the Town Board
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Terms of Service
… Individual User represents that he/she (i) is of legal age and capacity to form a binding contract and is not a …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … a financial interest in a similar business, owned by his son. You further state that the proposed zoning change would … impacted by the zoning change and the other board member's son owns such a business and the board member has a financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Half Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127NYSCRF - Environmental, Social & Governance Principles and Proxy Voting Guidelines
The Fund makes all proxy voting decisions independently consistent with these guidelines, which are updated regularly to address new issues.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2023.pdfForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… the Unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followVillage of Mayfield – Water and Sewer Operations (2017M-28)
… water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016. … five-member Board of Trustees. Budgeted appropriations for water and sewer for the 2016-17 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28