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Wayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialNutritional Assistance – Federal Funding and New York
… 3,593 $626,937 St. Lawrence 13,860 $2,536,625 Steuben 12,283 $2,142,272 Suffolk 130,456 $28,667,217 Sullivan 13,110 … Washington 6,944 $1,222,424 Wayne 8,606 $1,551,906 Westchester 74,181 $15,587,852 Wyoming 2,570 $423,286 Yates …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceControls Over the Empire State Supportive Housing Initiative
… Develop and issue policies and procedures to field offices related to monitoring and reviewing work plans to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativePutnam County – Court and Trust Funds (2024-C&T-2)
… are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2IRS Pension Limitation – Article 14 Benefits
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. … affects members who join on or after April 1, 1996, and currently excludes earnings over $245,000 (effective … amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationLicensing and Monitoring of Proprietary Schools (Follow-Up)
… monitoring schools and utilizing its database to look for warning flags of future closings. Overall, we found that the … monitor them or utilize its database to identify warning flags of future closures. Key Findings Department …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followState Agencies Bulletin No. 1935
… Purpose The purpose of this bulletin is to provide agencies instructions for … are affected. Background Pursuant to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the Laws of 2018, effective 01/01/2021, the salaries of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissioners2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdfMental Health: Inpatient Service Capacity
In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.
https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdf2026 Corporate Governance Stewardship Priorities
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2026-stewardship-priorities.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-corporate-governance-stewardship-report.pdfState Agencies Bulletin No. 2203
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … make any changes to the Fiscal Year 2023 Department Budget Table USA rows on or after March 21, 2024 until the April 4, … make any changes to the Fiscal Year 2023 Department Budget Table USA rows on or after March 28, 2024 until the April 10, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and monthly banking transaction reports. The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as a village may not establish, pursuant to Article 11-A of the Town Law, a joint fire district that would encompass … a joint fire district that would encompass only the area of the coterminous townvillage …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Security Over Critical Information Systems (Follow-Up)
… Security Over Critical Information Systems (Report 2016-S-69 ). Background Our initial audit report, which was issued … Security Over Critical Information Systems ( 2016-S-69 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208New GASB Standards
… 87 and Reporting Subscriptions Variable Payment Types for Payable and Revenue Leases Fixed in Substance Based on an … 87 and Reporting Subscriptions Variable Payment Types for Payable and Revenue Leases Fixed in Substance Based on …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards