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Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… financial system user is assigned only one username and password and has not designated someone independent of … financial system user is assigned only one username and password and designate someone independent of Business Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mPutnam Central School District – Budgeting (2015M-243)
… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background … five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after … Central School District. Budgeted appropriations for the 2015-16 fiscal year total approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243VI.2.C Budget Journal Transactions – VI. Budgets
… access Job Aids to help with the budget process. A Budget Upload tool is available for use in SFS to submit budget journals and upload the file into the SFS. This Budget Upload Tool can be used by: State Agencies to upload their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsThe Domestic Relations Order – Divorce and Your Benefits
… , 61 NY2d 481, 474 NYS2d 699). When a NYSLRS member is divorced, a court may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we … issued by other states, see Out-of-State Orders .) A DRO is a court order issued after a final judgment of divorce …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public authority, or … Repayment agreements are agreements between the State and a municipality public authority or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsMore About This Retirement Plan – En-Con Police Officers Plan
… System.) These benefits are provided by Section 383-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers these plans. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1822/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial audit report, … significant issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. … not adequate to ensure continuity of care should another physician be required to treat Dr. Ahmad’s patients. Due to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedBelfast Central School District – Reserve Funds (2021M-135)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Copiague Fire District– Mechanic Shop Operations (2021M-93)
… The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees … or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Dryden Central School District – Information Technology (2020M-106)
… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… all claims were adequately supported and excluded sales tax. Adopt a written procurement policy as required. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which … U.S. military, as specified by law What type of service is not creditable in this plan: State Police service New York … PFRS Section 383-f (25-year plan) What type of service is creditable in this plan? Creditable service (service which …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceOpinion 88-41
… the presentation of such programs with town property. This is in response to your letter concerning the expenditure of … for any of the purposes authorized by law...." It is well settled that, absent express statutory authority, … 2 McQuillin, Municipal Corporations, §10.39). However, it is also well settled that, subject to applicable civil …
https://www.osc.ny.gov/legal-opinions/opinion-88-412023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdf