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Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate Action Plan , which provides a roadmap for the Common Retirement Fund (CRF) to address climate risks and … Solutions (SICS) program, and an increase of the Fund’s total commitment to the program to $40 billion from the …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programMiddleburgh Central School District - Information Technology (2019M-115)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … 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-115Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not … tuition for nonresident foster care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingEaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform 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-4True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… complete report - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster … software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyState Agencies Bulletin No. 1709
… overtime earnings limit for Tier 6 ERS and Tier 6 TRS members for calendar year 2019 is $16,779 Affected … Employees who are Tier 6 members of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of … earnings limit for 2019 of $16,779.00 for Tier 6 ERS and TRS members. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsOpinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… ensure student treasurers maintained complete and accurate records of financial activities. The central treasurer did … checks as appropriate, maintain independent accounting records and retain supporting records for financial activities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mHow to Conduct a Vendor Responsibility Review
… Before soliciting a procurement, you must decide whether you will conduct a … or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination … Before …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewState Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … additional salary factors when an annual salaried employee's status changes. Additional Information For more information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorOpinion 99-5
… individual municipalities and school districts to provide funds to support a cooperative library system (Memorandum of …
https://www.osc.ny.gov/legal-opinions/opinion-99-5XV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualSackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … action. Appendix C includes our comment on an issue raised in the District’s response. … Determine whether the Minisink …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Long Island Association for AIDS Care
On September 30, 2014, we issued report 2012-0063, entitled the Long Island Association for AIDS Care, Inc. (LIAAC).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2017-11-10.pdfCorning City School District – Claims Auditing (2023M-105)
Determine whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/corning-city-school-district-2023M-105.pdfKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No.1 Inc. (Company) officials established adequate controls over collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kirkwood-fire-company-2021-73.pdf