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Leading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities that arise from the transition to a net-zero economy is similarly critical to ensuring that …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentNew York State Artificial Intelligence Governance
… artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from January 2019 through November 2024. About the … artificial intelligence AI governance structure over the development and use of AI tools and systems …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… agencies to submit better reporting of their purchases of New York produced foods according to an audit released today by State … found numerous problems. "In 2013, in an effort to boost New York based agriculture, state law was changed to … agencies to submit better reporting of their purchases of New York produced foods according to an audit released today …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… 2016. In New York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of … deficits. The system also evaluates information such as population trends, poverty and unemployment to help describe … environment in which these local governments operate. Each municipality receives a separate "environmental" score based …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresOpinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … LAWS -- Real Property (authority of county to supersede sale and lease provisions of County Law, §215) REAL PROPERTY … with or in limitation of a provision of any alternative form of county government heretofore or hereafter adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… population) of 40.8 percent (compared to 53.8 percent) in 2020. 2 While the rest of New York State and the nation have … United States 2019 10.1% 10.1% 8.7% 45.3% 51.4% 56.5% 2020 22.0% 16.5% 15.9% 40.8% 51.3% 53.8% 2021 21.8% 9.9% … Earlier this year, the Mayor announced 25,000 more summer employment opportunities at $15 an hour for young …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of … function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … 1, 2011, through December 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. The County is governed by an elected Legislature which is …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Access-A-Ride Accident Claims (Follow-Up)
… by traditional carriers decreased and reliance on the black car services and taxis increased. The number of … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland … operates two schools with approximately 860 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in … which operates one school with approximately 570 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … developed plans that adequately describe their intentions for accumulating, maintaining and using reserve funds. BOCES … and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update plans …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk … Sayville Union Free School District Financial Condition and Cellular …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChurchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Harpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… and ensure that the amount is in compliance with statutory limits. Establish policies relating to reserves, review all reserve balances and transfer excess funds to unrestricted fund balance or other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26East Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. … Adopt a realistic Department overtime budget and monitor it throughout the year. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial