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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… time and attendance procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… have a fiscal year ending on May 31. The 2018 scores are the most recent round, which also includes the 17 … as “susceptible to fiscal stress.” The fiscal stress scores also show that in 2018: Five villages moved out of … a score. In January, DiNapoli released fiscal stress scores for school districts. In September, his office will …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately … 1, 2015 through February 28, 2017. Background The City of Glens Falls is located in Warren County and has a … City of Glens Falls Water and Wastewater System Cybersecurity …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the … controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… food insufficiency. Higher food costs and rising poverty rates leave far too many New York households with too little … high as 16% in 2022. Data from the first three months of 2024 indicate that while rates are dropping, roughly … late 2021 through early 2023 – year-over-year “food at home” costs have risen sharply nationally. In the New York …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… budget for the planned use of fund balance are accurate and reasonable. Ensure that reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Opinion 2007-2
… (method of charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and … expenses relating to the repair and maintenance of voting machines. Counties may apportion those expenses among the … may not turn over the care, custody and control of voting machines to towns and cities, the county is permitted to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Private Equity
… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com Leadership: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityPublic Equities
… Inc. (Global Equity) Public Equity Program 1845 Walnut Street, Suite 800 Philadelphia, PA 19103 (215) 567-1100 www.xponance.com Leadership: Tina Byles …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesCredit & OARS
… Program Eligibility Credit, Opportunistic and ARS Current Strategies Private Credit Stressed / Special Situations Capital Shortages Niche Strategies Direct Program Guidelines - Credit & Opportunistic Strategies Life-Cycle Stage: All, including Seed and Anchor …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/credit-and-oarsReal Estate
… Value-Add U.S. Opportunistic Program Partners Artemis Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateFixed Income
The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend managers
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeReal Assets
… The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and recommend …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 1, 2009, to January 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses … City of Niagara Falls Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47