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Sustainable Investments and Climate Solutions Program
… including private equity, actively managed public equity strategies, green bonds, clean and green infrastructure …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programOpinion 97-25
… the board member does not participate in the discussion or vote on such applications, but after the board approves the … because of the possibility that a board member's vote was influenced by the likelihood of his firm receiving a … and continue to not participate in the discussion or vote on their applications, we note that Attorney General's …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Saranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfEnglish Language Learners Programs (2022-S-30)
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s30.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdfWest Seneca Central School District - Community Education (2019M-241)
Determine whether the Board and District officials provided adequate oversight to help ensure that community education program fees were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-2019-241.pdfRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfBroadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/broadalbin-perth-2020-144.pdfSelected Safety and Security Equipment at Train Stations (2017-S-84)
To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms,"...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s84.pdfSelected Safety and Security Equipment at Train Stations (2017-S-84) 90-Day Response
To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms,"...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s84-response.pdfEnglish Language Learners Programs (2022-S-30) 180-Day Response
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s30-response.pdfNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingMiddleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115State Public Authorities Dashboard
… the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not reflect a common fiscal year or State fiscal year …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardEaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … reconciliations were performed. Ensure that the District’s required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authorizing tax exemption) … when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Agencies Bulletin No. 1709
… Purpose To notify agencies that the pensionable overtime earnings … of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of the Laws of 2018, the … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable OT earnings limit for 2019 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesState Agencies Bulletin No. 316
… Purpose To explain the direct deposit cancellation procedure for inactive employees. … OSC will automatically insert a row to inactivate direct deposit when an employee has been inactive for three full payroll periods. The direct deposit end date will be the first day of the third payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employeesTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
Determine whether the Board and School officials ensured information technology IT assets were safeguarded
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technology