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Village of Palmyra - Justice Court Operations (2019M-202)
… totaling $1,864. The Board’s audit of the Court records and reports was inadequate. Key Recommendations … Fund as appropriate. Ensure the annual audit of the Court records is sufficiently detailed and documented, includes …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… District officials did not perform an annual audit of FFA records during our audit period. Collections did not include … officials should: Ensure an annual audit of the FFA records is completed as required by regulations. Ensure cash …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate the … responsible for accounting for inventory, and updating the records to ensure the assets are accurately accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… undetected. Proper annual audits of the Clerk-Treasurer’s records were not performed. Key Recommendations Establish … or contract for, an annual audit of the Clerk-Treasurer’s records. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Town of Rush – Board Oversight (2014M-193)
… The Board did not conduct an annual audit of the financial records of all Town officers who received and disbursed cash … Conduct or provide for an annual audit of the financial records of all Town officers who received or disbursed money …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Great Valley – Town Clerk (2014M-29)
… in a timely manner. The Board did not audit the Clerk’s records or engage an independent accountant to do so. Key … entities. Perform an annual audit of the Clerk’s records. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Mooers – Payroll (2014M-087)
… if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, … The Supervisor’s secretary performed virtually all payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to ensure that the payroll is accurate. Review payroll records for error. Document procedures to ensure that the … is periodically measured and that adequate fuel inventory records are maintained. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Village of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Village of Cambridge – Payroll (2015M-74)
… gross pay. The Treasurer did not maintain leave accrual records for employees as directed by the Village’s personnel … authorized and approved. Ensure that leave accrual records for all employees are maintained and periodically …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Dickinson – Fiscal Oversight (2014M-337)
… Board did not audit, or cause to be audited, the financial records and reports of the Supervisor, Tax Collector or Code … Annually audit, or cause to be audited, the financial records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Environmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdf2023 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.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfMaternal Health (2022-S-25)
To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s25.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.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.pdfFood Safety Monitoring
… the processing, distribution and sale of food products in New York State. The audit covers the period April 1, 2011 to September …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… and some tax collections are showing signs of weakness. My office will continue to closely monitor economic … than projected. The State’s General Fund ended June with a balance of $44.2 billion, $1.3 billion higher than DOB …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarter