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Opinion 91-18

… town board is required to fix a reasonable compensation for the services of the confidential secretary or bookkeeper … adopt a code of ethics setting forth standards of conduct for the guidance of its officers and employees. A code of …

https://www.osc.ny.gov/legal-opinions/opinion-91-18

NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions

… with my fiduciary duty to maximize investment returns for the benefit of our members and retirees, these actions … and coal and modify its proxy voting guidelines to push for public companies to increase disclosure of their climate …

https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest

State Comptroller DiNapoli Releases Municipal & School Audits

… and sales tax. Additionally, the third-party purchase card vendor directly withdraws the monthly payments from the …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

City of New Rochelle - Elevator Inspections (2018M-62)

… are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

Andover Central School District - Financial Management (2018M-145)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

Uncollected Penalties (Follow-Up)

… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …

https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow

Outstanding Violations (Follow-Up)

… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …

https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow

State Agencies Bulletin No. 578

… that the salary withholding earn codes must be updated for pension reporting purposes. As a result, changes will be made …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/578-changes-pensionability-earnings-codes-used-withhold-salary-accordance

Accounts Payable Advisory No. 49

… applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-payment

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Cost-of-Living Adjustment – Divorce and Your Benefits

… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an … a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …

https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Travel Advisory No. 17

… to them. This policy includes meals provided to employees at unique assignments such as COVID-19 testing and … to support the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key … checks using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Town of Patterson – Justice Court Operations (2020M-63)

… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

State Comptroller DiNapoli Releases Municipal Audits

… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

White Plains City School District – Financial Management (2020M-71)

… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Scio Central School District – Capital Assets (2024M-45)

… maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45