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Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to … a timely manner. Key Recommendations Address the declining fund balances in the town-wide and town-outside-village … balanced budgets with less dependence on using fund balance to finance operations. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Amherst Central School District –Financial Condition (2016M-167)

… seven-member Board of Education. The District’s general fund budgeted appropriations for the 2015-16 fiscal year were … review of the monthly budget status reports and review fund balance projections to develop the ensuing year’s budget … the District’s financial condition. Ensure that reserve fund balances are maintained at reasonable levels; take …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general fund to …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Elmira City School District – Financial Condition (2014M-348)

… related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect … the purpose and intent for establishing each reserve fund and the manner in which each reserve will be funded, … funding and use of reserves and the appropriation of fund balance. … Elmira City School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

Fallsburg Central School District – Financial Condition (2014M-33)

… The District adopted budgets that included plans to use fund balance which mostly went unused and has overestimated expenditures. Unrestricted fund balance has consistently exceeded the legal limit of 4 … that are realistic. Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… $1.8 million of the nearly $24 million of appropriated fund balance was used to finance operations. District … budgets that result in the appropriation of unrestricted fund balance that will not be used to fund District operations. Adopt and implement written …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Town of Mentz – Board Oversight (2016M-403)

… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403

Town of Barton – Financial Planning (2015M-52)

… The Board also did not establish a level of acceptable fund balance or properly use money in the town-wide highway … and adopt long-term financial plans. Develop and adopt fund balance threshold amounts to be maintained and then only budget for the use of fund balance to maintain those amounts. Also, develop …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

State Agencies Bulletin No. 717

… Purpose To inform agencies of OSC’s automatic processing and to … in an eligible bargaining unit. Position Data and Job Data Do Not Match OSC will run a listing of employees whose Position …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/717-april-1-2007-salary-increase-employees-designated-management

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdf

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

Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdf

Pine Valley Central School District - Financial Management (2019M-35)

Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.

https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdf

NYSCRF - Environmental, Social & Governance Principles and Proxy Voting Guidelines

The Fund makes all proxy voting decisions independently consistent with these guidelines, which are updated regularly to address new issues.

https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2023.pdf

East Irondequoit Central School District - Financial Management (2019M-28)

Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.

https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdf