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State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and … as we navigate our path to net zero by 2040. “We are all experiencing catastrophic and deadly weather events, … levels, and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPutnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for … The purpose of our audit was to review selected financial operations of the Town for …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Union Free School District (District) officials used a competitive process to procure goods and services and … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86City of Long Beach - Financial Condition (2019M-133)
… decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned … 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the … percent of the 2017-18 revenues. The City Manager has not prepared a multiyear financial plan including a fiscal …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-1332015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State … Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State … Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State … Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … whether City of Cortland City officials ensured claims for credit account purchases and employee reimbursements were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Haldane Central School District - School District Website (S9-19-32)
… maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… controls over the claims audit and payment process were adequately designed and operating effectively. Key … or services. In addition, claims totaling $1.3 million were paid without Board approval. The Treasurer did not … controls over the claims audit and payment process were adequately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax … The purpose of our audit was to review the Clerks records and procedures for tax …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Boylston – Financial Condition (2021M-69)
… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… manage or monitor the revolving loan fund program and was unaware inadequate accounting records were maintained. In …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving2021 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected … Comptrollers Annual Report to the Legislature on State Funds …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds