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NYS Comptroller DiNapoli Announces Coal Investments Under Review
New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is reviewing 27 thermal coal mining companies
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… - State Education Department For more information New York State Education Department New York State Education Department Office of Professions’ …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… policy. The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers. … Determine whether the Board properly …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Half Hollow Hills Community Library - Fund Balance (2018M-127)
… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… nine-member Board of Education, operates four schools with approximately 1,900 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Walden – Financial Condition (2017M-255)
… 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. … The sewer fund has not repaid the general fund $400,000 in interfund transfers from 2014 through 2016. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255More About This Retirement Plan – Article 14 Benefits
… This retirement plan summary describes benefits provided by Article 14 of the … the Comptroller of the State of New York, administers this plan. Our main office is in Albany, New York. This …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… System.) These benefits are provided by Section 375-e 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/1513/more-about-retirement-planMore About This Retirement Plan – Regional State Park Police Plan
… of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1867/more-about-retirement-planMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Lawrence County. The District, which operates one school with approximately 680 students, is governed by an elected … approximately $14.8 million. Key Findings Adopt budgets with realistic estimates of anticipated expenditures and … Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25North Salem Central School District – Network User Accounts (2022M-140)
… changed and disabled). Key Findings District officials did not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that District officials should have: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… reconciliations were accurately performed and reviewed in a timely manner for the period January 1, 2014 through … The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lockport Public Library – Claims Processing (2015M-192)
… that received its charter from the Board of Regents of the New York State Education Department in 1893. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next … Key Recommendations Adopt procedures for the maintenance of time and accrual records, including approving and monitoring of the records. Establish procedures that help ensure benefit …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of LaGrange – Financial Management (2023M-139)
… The Board did not develop a multiyear financial plan or manage general fund balance in accordance with Town … the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139CUNY Bulletin No. CU-711
… is to provide agency instruction for processing the June 2021 Uniform Allowance Payment. Affected Employees Employees with City University of … of Teamsters, Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentVendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does business with the vendor according to the vendor’s logistical preferences, including purchase orders going to the correct address and voucher payments to the correct …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTown of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336