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Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board did not: … inter-municipal agreement. Ensure that the former Chairman and former Fiscal Officer maintained adequate accounting … to ensure financial activity was properly recorded and reported …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightEastport-South Manor Central School District – Building Safety (2020M-18)
… (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Town of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The … Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Town of Seward – Financial Management (2016M-353)
… Schoharie County. The Town, which has approximately 1,760 residents, is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Town of Rosendale – Financial Operations (2015M-38)
… our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings The … were not performed. The Town could not account for approximately 55 percent of its water. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 … responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 … were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this … 19, 2019 disclosure that preliminary results of its annual external audit revealed an unplanned deficit had … The objective of this review was to provide an independent evaluation of the Rochester City School Districts District adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is governed by … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. … time the Supervisor filed the annual financial report was for the 2010 fiscal year, even though our Office sent out … remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Public Posting of Certain Contracts
… Program Legislative Session 2023-2024: Public Posting of Certain Contracts – A.10281/S.9171 (Solages/Cooney) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsDisability Benefits
… NYSLRS provides a disability retirement benefit for members who are permanently disabled and cannot perform … benefit is a pension that will provide monthly payments for the rest of your life. Here are the basic types of NYSLRS disability benefits (you may apply for more than one type). …
https://www.osc.ny.gov/retirement/members/disability-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Town of Highlands – Receiver of Taxes and Assessments (Orange County) The former receiver, who resigned during the audit, … in a $10,244 discrepancy between the district’s accounting records and bank statements. St. Lawrence County Industrial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Lewis and Montgomery counties also had declines of more than 5 percent. In some cases, these declines were due … which can have a large impact in counties with relatively small populations and retail sectors. Of the 24 counties that … Hamilton and Washington counties also saw growth rates of more than 6 percent. Technical adjustments can explain some …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015XII.2 Expenditure Policies – XII. Expenditures
… the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to … the State Comptroller audit all payments and refunds made by the State and its departments prior to payment in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/east-hampton-town-p7-23-23.pdfTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdf2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdf