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City of Saratoga Springs – Financial Condition (2012M-201)
… a population of approximately 28,000. The City is governed by its Charter and other general laws of the State of New …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201DiNapoli Releases Mid-Year State Cash Report and Review
… fiscal year were nearly $610 million higher than projected and the state collected nearly $3.5 billion from financial … September, according to the state monthly cash report and a mid-year report on revenue trends, released today by … DiNapoli said. “Tax collections are outpacing projections and settlement revenue is boosting state coffers. In the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… earnings to funds which: Are funded entirely from the general fund; or Are, or were, authorized to receive … posts revenue to the receiving funds using the NYS01 General Ledger Business Unit and account code 31701 – STIP Interest. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsMonroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… today outlined the Fund’s stewardship priorities for 2024, including setting expectations related to climate … and overall risk management. This includes voting on all director nominees, advisory votes on executive … to uphold the company’s corporate policies on human rights and freedom of association. The Fund’s votes can be …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesReview of Advance Contract Payments
… contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… sectors,” said the Fund’s Chief Investment Officer Vicki Fuller. “These are just our latest commitments. By shifting … with New York state by developing this customized method for reducing their portfolio's carbon emissions in a manner … said Hugh Lawson, head of ESG and Impact Investing for Goldman Sachs Asset Management. The low emission index …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli: State Pension Fund Releases Annual Investment Return
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was -4.14% for the state … have been trying for investors, but thanks to the state pension fund’s diverse investments, members, retirees and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnTown of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state fiscal year … performances across asset classes helped drive the state pension fund’s investment returns higher over the past year, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was 9.51% for the state … in the markets in recent months, but thanks to the state pension fund’s diverse investments, it finished the year …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an additional $1.2 billion to its … P DiNapoli announced today that the New York State Common Retirement Fund Fund has committed an additional $12 billion …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDeposit Central School District - Financial Condition (2018M-204)
… and offer programs in-house when it is cost-effective to do so. District officials should examine ways to gain more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204IX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a … are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Benefit Funds Section 6(f) State Finance Law Assessment Rates At the beginning of each fiscal year, the Division of … enter the new fringe benefit and indirect cost standard rates into the State Financial System. Any questions regarding standard or waiver rates should be directed to an agency’s DOB examiner. In some …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview