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Investors: Exxon Needs to Step Up on Climate Change
… to adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have won a … in light of the rising tide of investor concern over climate change, is shortsighted and puts shareholders’ … production and processing that are directly affected by climate change and the efforts to rein it in. While Exxon has …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeOpinion 90-42
… bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… led to a dramatic drop in riders – and ridership revenue – for transit systems across the country. 1 Nevertheless, the … of living in New York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaVillage of Margaretville - Fiscal Management (2018M-78)
… complete report - pdf] Audit Objective Determine whether the Board of Trustees (Board) provided effective fiscal … (Village) officials have not adopted realistic budgets and the general fund available 1 fund balance has increased by … to $592,786 (or 167 percent of 2017 expenditures) from the beginning of 2014-15 through May 31, 2017. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … inventory, and IT staff did not maintain a comprehensive list of all Town-owned software and software licenses. Key … and ensure that someone who does not have the ability to make transfers performs timely bank reconciliations. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145City of Hornell – Information Technology (2017M-293)
… 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of … City of Hornell Information Technology 2017M293 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Bradford – Financial Management (2015M-239)
… Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations … policies and procedures to adequately account for, safeguard and dispose of highway department capital assets …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Town of Ithaca – Information Technology (2017M-52)
… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … services in the most prudent and economical manner. As a result, the Town risks acquiring further goods and services …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Nissequogue – Information Technology (2015M-31)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period June 1, … is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is … The Board has not adopted written IT policies and procedures. The Board has not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63City of Fulton – Capital Projects (2021M-184)
… monitored project financial results against budgets and closed out records for completed projects. Key Findings … monitored project financial results against budgets and closed out records for completed projects …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Hempstead – Compensatory Time (2021M-64)
Determine whether Town of Hempstead Town officials accurately accrued and accounted for compensatory comp time
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… operations for the period January 1, 2013 through January 29, 2014. Background The Town of Tuxedo is located in Orange … operations for the period January 1 2013 through January 29 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Phelps – Financial Management (2015M-70)
… 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Broadalbin – Leave Accruals (2014M-88)
… appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Horseheads – Financial Management (2015M-211)
… The Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general and TOV highway funds that totaled $5.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249