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Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Monroe County - Financial Condition (2018M-179)
… Findings The County’s financial position has been strained for several years. Its combined funds’ 1 available fund … of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County relied on …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179XVI.3.A Financial Statements – XVI. Financial Reporting
… for general purpose governments include the: Management’s discussion and analysis (MD&A); Basic financial statements; … should support the analysis of financial position and results of operations. Elements to be included in the … activities and business-type activities of the primary government as well as component units. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … to the part-town funds in compliance with statute. Seek legal counsel regarding the return of the $130,615 from the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26DiNapoli Releases Year-End State Cash Report
… collections for the year ended $600 million lower than the latest projections released with the Executive Budget in … income tax and consumption tax receipts exceeded the latest projections at the end of the fiscal year, they were … All Funds spending was $850.3 million higher than the latest projections, primarily in local assistance grants. The …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… Fund’s adoption of its Responsible Workforce Management Policy and Principles (Policy). As part of the Fund’s investment due diligence of … within its $38 billion private equity asset class, the new Policy will require an evaluation of relevant workforce … the Funds adoption of its Responsible Workforce Management Policy and Principles Policy …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Funds Fund investment …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Bemus Point Central School District - Financial Management (2019M-216)
… whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board … and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The … restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as … $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfVillage of Speculator – Financial Condition (2013M-381)
… have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash … eliminate the fund balance deficits in the water and sewer funds. Review outstanding interfund loans in the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Opinion 94-11
… 12, 1994 Raymond F. Concannon, Esq., Attorney at Law North Merrick Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-94-11DiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
The state Department of Health DOH has never put to use any of the money generated through distinctive license plates and a license application checkoff box to support New Yorks organ donation campaign according to an audit issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-state