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Lancaster Central School District – Financial Condition (2016M-101)
… and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds … related debt obligations. The written policy for reserves does not address how the suitable balance for each of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the … $18 million in payments over the next five years compared to the $63 million received over the previous five years. … and incrementally reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … with approximately 3,000 students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularMount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population … fund were $410,550. Key Findings Village officials did not require staff to perform periodic reconciliations of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … officials agreed with our findings and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mFairport Public Library – Financial Management (2014M-354)
… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $2.6 million. … to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure that a …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period … The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … require the Supervisor to correct them. … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Ellicott – Fiscal Stress (2013M-269)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are … against the budget. As a result, the unexpended surplus fund balances remained high while the Village’s real property …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfVillage of Gowanda - Sewer Financial Operations (2019M-199)
Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/gowanda-2019-199.pdfPine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdfNYSCRF - 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.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfDivision of Housing and Community Renewal Bulletin No. DH-48
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing for the portion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… account if it were in existence at the time. For example: Number of vouchers and total dollar value of vendor claims …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceCUNY Bulletin No. CU-694
… Purpose The purpose of this bulletin is to provide agency instructions for processing the December … Association, provides for a uniform allowance payment to eligible employees . In addition, a memorandum dated … their first three uniform allowance payments, are entitled to the December 2020 Uniform Allowance Payment as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0