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DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… “A low-carbon economy is becoming a reality with more and more companies recognizing the need to adapt their businesses and address the financial risks posed by climate change,” … accepted our proposals. Our work is not done, however, and we will continue engaging with portfolio companies to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… may put companies’ reputations and profits at risk and can threaten long-term shareholder value. Investors should … on display,” said DiNapoli, trustee of the Fund. “I commend VF, Simon Property Group and Brown-Forman for …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalOpinion 2002-16
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to … in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and Expenditures (expenditures to publicize resources …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16State Comptroller DiNapoli Releases Audits
… Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1) The Motor Vehicle … expenses for administering the acts for the State Fiscal Year ended March 31, 2023 totaled $25.5 million. New York …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDistribution of Utility Arrears in New York State
… are downstate: 60 percent of customers in arrears are in New York City and Long Island and they comprise 68 percent of the … and Electric (RG&E) provides service in the western and central portions of the State. Central Hudson Electric and …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateGlossary
… year and reportable under the same property type. For example, 4 quarterly dividends can be reported as one item. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… in the Invoice Lines and Distribution Lines sections. For example, Business Units can: Copy purchasing information from …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… acquisition, design, construction, engineering services, and equipment costs attributable to highway, parkway and rail preservation projects; outdoor recreation and environmental conservation projects; Payments to local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsColumbia County – Payroll (2014M-121)
… complete and certify their hours worked on a time record. Payroll duties were not properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Conesus No. 1 Fire District – Internal Controls (2014M-46)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered … No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Florida Union Free School District – Information Technology (2017M-146)
… information technology (IT) were appropriately designed and operating effectively for the period July 1, 2015 through … Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately 820 students. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Board has not filed the required Internal Revenue Service Form 990 for tax-exempt organizations. The Board is not reporting payments made to an individual performing … employee or a contractor. Key Recommendations Ensure that monthly financial reports are received, are complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mVillage of East Rockaway – Justice Court Operations (2017M-206)
… Court money was accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 … is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is … by an elected five-member Board of Trustees. Fines and fees collected by the Court during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263More About This Retirement Plan – New Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… of Lisle (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment and vehicle needs. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Clinton – Financial Management (2014M-316)
… office for the period June 1, 2012 through January 31, 2014. Background The Village of Clinton is located in the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Mentz – Board Oversight (2016M-403)
… the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of … multiyear financial and capital plan for a three- to five-year period and a fund balance policy. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Homer – Non-Payroll Disbursements (2023M-63)
… Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63