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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 … and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, … to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in …
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)
… [ read complete report - pdf ] Audit Objective Determine whether Putnam … Create secondary user accounts for the IT system for three employees whose job responsibilities required administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Johnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Pembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Royalton-Hartland Central School District – Financial Condition (2015M-275)
… schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Hammond Central School District – Payroll (2016M-398)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.8 … employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Washingtonville Central School District – Reserve Funds (2014M-45)
… Central School District is located in the Town of Blooming Grove, including the Village of Washingtonville, and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Caledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 … bank. The District did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… $21.4 million. Key Findings The District under-billed Ripley Central School District by $41,125. One nonresident … tuition rate. Key Recommendations Ensure that Ripley CSD is properly billed in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. … Rush in Monroe County. The District, which operates three schools with approximately 1,000 students, is governed by an … information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of … obtained, in accordance with Board policy. … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District … $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the … July 1, 2014 through January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Clymer Central School District – Payroll (2023M-168)
… – pdf] Audit Objective Determine whether Clymer Central School District (District) employee compensation payments were … 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Town of Pitcairn – Claims Auditing (2024M-69)
… have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling … contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building