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Information Technology Governance – Information Technology Governance
… less daunting by providing a path for understanding and strengthening IT internal controls …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceLocal Government Interactive Data
… to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataDisability Benefits
… and cannot perform their duties because of a physical or mental condition. A disability retirement benefit is a …
https://www.osc.ny.gov/retirement/members/disability-benefitsThe Academy for New York State's Local Officials
… The Academy for New York States Local Officials provides the most …
https://www.osc.ny.gov/local-government/academyRandolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mIroquois Central School District - Financial Management (2018M-102)
… fund balance, which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102State Comptroller DiNapoli Releases Municipal Audits
… with the procurement policy. As a result, taxpayers do not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego … In July 2010, voters in the Village presented a petition to the Village Board calling for a public referendum on …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Groton Central School District – Financial Management (2014M-288)
… by an elected six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Lead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight … To determine if the Department of Health has provided adequate oversight …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programState Agencies Bulletin No. 1993
… State Agencies Bulletin No 1993 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… Retirement Fund (Fund) has allocated $200 million to Pine Street Alternative Asset Management for opportunistic … Conference in Albany today. "I am pleased to welcome Pine Street as an investment partner for our Emerging Manager … ($300 million) and opportunistic ($200 million). “Pine Street is honored to partner with the New York State Common …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… third party who reported that everything was in good order; however, this review was not an effective audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March … that ensure the duties of initiating, authorizing and recording wire transfer transactions are adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSouth Country Central School District – Procurement (2013M-91)
… July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located in … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91State Agencies Bulletin No. 1915
… OSC’s automatic processing of the April 2021 NYSCOPBA BU 21 Retroactive Parity Salary Increase and provide … Non-arbitration eligible employees in the SSU (BU 21) who are represented by the NYSCOPBA are affected. … using the equated grade of the employee’s traineeship level. If the employee’s compensation rate includes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleDiNapoli: State Pension Fund Value $206.9 Billion
… Retirement Fund (Fund) earned an estimated 11.35 percent return on investments in the state fiscal year that ended on … and mortality. The Fund’s long-term expected rate of return is 7 percent. Solid returns in recent years have … Global Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionTown of Stafford - Procurement (2018M-134)
… Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the thresholds … they planned to initiate corrective action. 1 New York State General Municipal Law, Section 103 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the … the State Comptroller (OSC) funds reservation requirements for Purchase Authorizations, instructions for numbering Purchase Authorizations and forms/templates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsTown of Machias – Supervisor’s Financial Duties (2021M-98)
… Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98