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Public Equities
… [email protected] Program Guidelines Life-Cycle Stage: Early to Late-Stage & Anchor Investor to New Strategy Structure: Separate Managed Account Managed … Registered investment advisor Please also refer to additional guidelines: Emerging Manager Definition and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesVillage of Mayville – Online Banking (2020M-150)
… of Mayville (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, … transactions are secure. The Board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials completed … the annual SHP Training. Additionally, the Town excluded new hires at the Highway Department who started after April’s … audit town statewide new hartford …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… (City) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Lloyd - Information Technology (2019M-36)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Village of Menands - Justice Court Operations (2019M-185)
… intact. Key Findings The Justices did not: Deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 … reports and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 … that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… but were not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were … and remit all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… we discussed with District officials. We randomly selected three months (November 2016, February 2017 and September …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsPocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Onondaga County Probation Department - Financial Operations (2018M-147)
… (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Determine whether Tioga Central School District District officials could achieve cost savings by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costTown of Mooers - Cash Management (2020M-36)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally … and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
… Determine whether the Town Supervisor Supervisor maintains complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Comptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsCost-of-Living Adjustment – Article 14 Benefits
… of years retired, your retirement benefit will permanently increase each year. You will begin receiving COLA when you are: 62 or older and retired for five or more … death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. Once you …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… service credit to volunteer firefighters accurately for the period June 1, 2015 through May 31, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $27.7 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Shenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; … purposes; and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350