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New York State Common Retirement Fund - Fiscal Year-End Value 1994-2018 - Chart

Chart of the Fund’s value and rate of return in prior years.

https://www.osc.ny.gov/files/press/pdf/nyscrf-values-chart-2018.pdf

Cash Basis Report - July 2024

Comptroller’s Monthly Report on State Funds Cash Basis of Accounting - July 2024

https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-july-2024.xlsx

Cash Basis Report - July 2024

Comptroller’s Monthly Report on State Funds Cash Basis of Accounting - July 2024

https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-july-2024.pdf

Letchworth Central School District - Reserves (2018M-176)

… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are … District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176

Cherry Valley Fire District - Board Oversight (2019M-141)

… Findings The Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Monticello Central School District - Fund Balance Management (2020M-2)

… used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary … Board and District officials properly managed the general funds fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the … 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … February 28, 2012. The Board did not require the former or current Treasurer to provide monthly financial reports for …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not … as required. The Central Treasurer recorded receipts for three clubs totaling $37,911. However, none of these … how much was collected or that receipts were accounted for. We reviewed 28 deposits totaling $31,521 and found four …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

City of Long Beach – Budget Review (B7-16-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the … fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that have …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Village of Delhi – Audit Follow-Up (2019M-204-F)

The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)

… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … corrective action. … Determine whether payments Town of Attica Town officials made to notforprofit organizations …

https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125

Town of Guilford - Justice Court Accountability (2018M-248)

… Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248

Town of Greene – Justice Court Operations (2021M-95)

… Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and … … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities

… of the 20% minimum required by law. The city’s adopted FY 2023 budget repurposed an additional $176 million of ESSER III funding in FY 2023 to support its summer school program, “Summer …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities