Search
Corporate Governance
… see Leading the Way on Climate Investment . Diversity, Equity & Inclusion Diversity, equality, and inclusiveness are … recognizing that fostering a diverse workforce, promoting equity, and ensuring inclusion are critical drivers of … see the New York State Common Retirement Fund's 2025 Stewardship Priorities . Proxy Voting The Fund votes by …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDeposit Central School District - Financial Condition (2018M-204)
… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … It has had three successive operating deficits in each of the last three fiscal years totaling over $100,000. Key … Board should continue to examine the cost-effectiveness of special education services and offer programs in-house …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Oversight of Select High-Technology Projects (Follow-Up)
… 2017-S-60 ). About the Program Empire State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. ESD undertakes projects intended to generate employment and … companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) sectors are highly …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followState Agencies Bulletin No. 1004
… Affected Employees Employees who are Tier 5 members of TRS. Tier 5 members are those who first joined TRS on or … signed into law pension reform legislation (Article 22 of the Retirement and Social Security Law) that includes an … a rate greater than the employee’s standard rate in excess of the calendar year limit. PayServ will now, via a special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkState Agencies Bulletin No. 1005
… Affected Employees Employees who are Tier 5 members of ERS. Tier 5 members are those who first joined ERS on or … signed into law pension reform legislation (Article 22 of the Retirement and Social Security Law) that includes an … a rate greater than the employee’s standard rate in excess of the calendar year limit. PayServ will now, via a special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1005-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter … to be strong in New York City, while growth in the rest of the state slowed. The city’s collections increased by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022State Agencies Bulletin No. 1106
… appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… appear on the employee’s paycheck or direct deposit advice statement. The CLEFR amount will be reported on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… The economy of New York’s Finger Lakes region has been bolstered by recent growth in the technology, health care, agriculture and tourism … food manufacturing and agriculture."” "For those of us who live, work, or own a business in the Finger Lakes, this …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Authority’s improved revenue forecast and expectations of additional federal aid. “Improvements in fare, toll and … Authoritys improved revenue forecast and expectations of additional federal aid …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department …
https://www.osc.ny.gov/legal-opinions/opinion-91-42DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… New York. It is overseen by a 13-member board, consisting of appointees from Onondaga, Oswego, Cayuga, Madison, … Oneida, and Wayne counties, as well as the commissioner of the state’s Department of Agriculture and Markets. Under state law, board members …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardAccounts Payable Advisory No. 6
… must ensure there is a unique invoice number for each voucher. For information on how to process payments to Time …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can … assets are to be acquired, replaced or repaired; Estimated costs of acquisition, replacement or repair; The method by … each year. Also, remember to consider the annual budgetary impact of capital acquisitions, some of which will require …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s financial … liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent recommended to the Board, and the Board approved, a contract with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessExamination of Travel Expenses
… years 2013 and 2014. The objective of our examination was to determine if the Department continued to improperly designate the employee’s official station in … 2017. Background As reported in 2015-BSE1-04, according to the State’s travel rules and regulations, travel between …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ … has approximately 32,750 residents. The County is governed by a 16-member Board of Supervisors. The County’s 2015 budgeted …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District … November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and separate … compared the rates the District paid with rates charged by a local energy cooperative. We estimate that the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365