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NY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… conflict of roles, but is also a larger warning sign of bad corporate governance as it raises serious questions that …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoOpinion 95-5
… were used to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask … purchase of an emergency communication system, including equipment, apparatus, incidental improvements and expenses in … surcharge monies remitted to the municipality by a service supplier and all other monies dedicated to the payment of …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Resources – Enhanced Reporting
… Enhanced Reporting Excel Tool Enhanced File Format Guide for Employers Job Code Tool HR Transactions Guide Earnings … Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data Before Submitting File Upload Upload an … Post a Regular Monthly Report File Errors and Warnings How to Address Errors and Warnings Correct Business Validation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesOpinion 91-9
… (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMorristown Central School District – Information Technology (2021M-137)
… accounts or develop an IT contingency plan that details how District officials would respond to IT disruptions. … for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… sales tax collections in May increased by 57.8 percent over the same month in 2020, the highest one month increase … pre-pandemic numbers, rising 6.9 percent, or $93 million, over May 2019. New York City’s collections totaled $636 … Every county outside of New York City also saw year-over-year collections for May grow by double digits, ranging …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayNewfane Central School District – Financial Management (2020M-88)
… complete report - pdf ] Audit Objective Determine whether the Newfane Central School District’s (District) Board and … properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of annually appropriating fund balance that is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Federal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … policies governing the establishment and use of reserve funds, and the balances in two of the funds are higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Opinion 91-60
… accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and Breeding Law, … in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Vendor File Advisory No. 1
… information on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on the Vendor File. If a … multiple DBAs, they have the option to enter new addresses for each DBA. Address line 2 would begin the vendor’s actual …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaImproper Medicaid Payments to Eye Care Providers
… information, including information about their owners and affiliations. The Department uses this information to screen … numbers without disclosing all of their apparent affiliations. We identified 1,177 improperly billed eye care …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was … to members or their families during 2013. While the claim supporting each payment was fully itemized and clearly …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … money to the supervisor in a timely manner. For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… The state Department of Health (DOH) allowed more than $1.5 billion in improper Medicaid … to treat Medicaid patients. The department must act on our recommendations and address these shortfalls, so … totaled $69.8 billion. The Affordable Care Act and federal regulations mandate that state Medicaid agencies require all …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionOn-Time Performance
… Performance (OTP) is reported accurately and completely. The audit covers March 1, 2013 through March 31, 2014. Background The Metropolitan Transportation Authority’s (MTA) Staten … (SIR) operates one train line between Tottenville and the St. George Terminal, where customers can connect with the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOther Bulletin No. 19
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2014 SCF CSEA Salary Increase and provide … To inform the State University Construction Fund of OSCs automatic processing of the April 2014 SCF CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilA Review of the Proposed Capital Program for the Metropolitan Transportation Authority - September 2009
The MTA’s commuter railroads, bridges, and tunnels have been largely restored to a state of good repair, with some exceptions.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2010.pdf