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Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfHawthorne Foundation, Inc. - Compliance With the Reimbursable Cost Manual (2017-S-3)
To determine whether the costs reported by Hawthorne Foundation, Inc. on its Consolidated Fiscal Report were properly calculated, sufficiently documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s3.pdfPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5)
To determine whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n5.pdfThe Financial Reporting Entity – as Updated by GASB Statement 61
The Financial Reporting Entity – as Updated by GASB Statement 61
https://www.osc.ny.gov/files/local-government/publications/pdf/financialreportentity.pdf2005 Legislative Update and Reporting to the Justice Court Fund
2005 Legislative Update and Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/103105.pdfState Agencies Bulletin No. 1196
… of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To … of the 2012 processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Dayton - Supervisor's Records and Reports (2019M-189)
… Determine whether the Town Supervisor Supervisor maintains complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Town of Clifton Park – Information Technology (2020M-162)
… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … Determine whether Town of Clifton Park Town officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Controls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfCUNY Bulletin No. CU-675
… Purpose The purpose of this bulletin is to notify agencies of an automatic Union … 12, 2020. OSC Actions OSC will automatically increase the biweekly deduction for Union Dues (Code 471) from $29.51 … The purpose of this bulletin is to notify agencies of an automatic Union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-675-district-council-37-dc37-local-1087-union-dues-increaseTown of St. Armand – Selected Financial Operations (2017M-142)
… managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected … inequities. The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… (272,522) Interest 2,460,871 $ 4,560 Dividends 1,445,273 Total investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsTown of Kent – Procurement and Information Technology (2017M-85)
… and controls such as a filter that restricts software installation and access to websites. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Unified Court System Bulletin No. UCS-322
… employees of the Unified Court System beginning in April 2023 and to provide processing instructions to agencies. Affected Employees Employees who were in CSEA (Bargaining Unit 87), MC (Bargaining Unit 86) or … longevity and/or extra longevity) for BU 87 beginning in April 2016. Consistent with practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-fire-company-2-2021-122.pdf