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Fund's Mission, Values and Investment Philosophy
… markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active strategies where: We understand the drivers of the …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Edgemont Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 through May 31, 2013. … and related expenditures were appropriately accounted for. Key Recommendations No recommendations were included in …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Retirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … Conservation’s Division of Law Enforcement on or after January 1, 1987, coverage in this special plan is …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipState Agencies Bulletin No. 1112
… Purpose To notify agencies that the pensionable overtime earnings … checks dated 12/29/11), OSC will update PayServ to reflect the pensionable overtime earnings limit of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesTaconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the … 2016. Background The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in … operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Tioga Central School District – Financial Condition (2015M-168)
Tioga Central School District Financial Condition 2015M168
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim … Background The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport … The District, which has approximately 240 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… business use, such as debt service, advance account, payroll or eminent domain vendors. Agencies cannot add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … user account access to the financial application but did not secure user account access to the network or develop an … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter … based on the amount of available funds in the ASAP account. A federal agency may also place an “Agency Review” hold on the account which allows the federal agency to review the request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… Department. A complete list of ranges by agency/entity can be found in Appendix A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … value, complete the COA Change Request Form, which can be found on SFS Coach and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsWeedsport Central School District – Financial Management (2016M-94)
… in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two … acknowledged the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by addressing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158North Colonie Central School District – Claims Processing (2013M-9)
… million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9