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Sustainable Investments and Climate Solutions Program
… is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of … emissions. Accelerating the Fund's investments in climate solutions is essential to protecting and growing retirement … regarding the Sustainable Investments and Climate Solutions (SICS) program to [email protected] . …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programMessage from the Comptroller – 2023 Financial Condition Report
… emerges from the pandemic and policymakers contemplate the best path forward. Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerTaxes – 2023 Financial Condition Report
… PTET provides a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local … and local tax burden in New York State was $384 per $1,000 of personal income in fiscal year 2022, an increase from …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … to make sales tax-exempt purchases for his contracting business – some of which he paid with the Company’s debit … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal … 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. … inactive clubs. The District has an internal auditor who provides training on extra-classroom activity funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andPort Jefferson Union Free School District – Information Technology (2014M-039)
… in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … were funded primarily with real property taxes, State aid and PILOT payments. Key Findings The Board has not … vendor list is already included in the vendor master file and has not established procedures for adding, changing or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial … which comprises four elected members and an elected Town Supervisor. Budget appropriations for 2012 were approximately … The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish internal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Montgomery – Purchasing and Information Technology (2013M-210)
… policy covering various aspects of the Village’s IT system security, but it did not implement procedures ensuring that … copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster recovery … received various IT services from consultants without service level agreements. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… service agreement and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in … County and has a population of approximately 15,400. The Village is governed by a Board of Trustees, which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of … to all financial software functions enabling them to record and change information, and prepare and print checks. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Forestville – Water Fund (2012M-207)
… audit was to review the financial management of the water fund and the adequacy of the Village’s controls over the … which consists of a Mayor and four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled … Village of Forestville Water Fund 2012M207 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… fund, $1.1 million for the highway fund, $141,000 for the water districts (six) and $16,000 for the sewer districts (three). Key Findings The Board has not … of unexpended surplus funds in the general fund and the water and sewer districts that resulted from unrealistic …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… The Supervisor did not provide effective oversight of the work performed by the bookkeeper to address her incompatible … bank reconciliations without any supervision, there is a risk that she could initiate and conceal inappropriate … duties or provide adequate oversight of the bookkeeper’s work. Conduct, or contract for, an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Middleport – Water and Sewer Rents (2013M-313)
… Board of Trustees (Board) comprised of four Trustees and a Mayor. Budgeted appropriations for the general, water and … rationale for the adjustments. The Clerk-Treasurer uses a combination of manual records, spreadsheets with control … “accounting system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of York – Budgeting and Financial Oversight (2014M-181)
… and timely accounting and ensure that financial records are maintained at Town offices and readily available for …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181