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Village of Fort Ann – Financial Condition (2014M-197)
… approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently appropriated … overestimated expenditures for the water and sewer funds with the intention of increasing the levels of fund … actual amount available. Ensure that the water and sewer funds’ budgets contain realistic appropriations. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197IX.12.A Key Provisions – IX. Federal Grants
… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Chautauqua County Soil and Water … Technology (Westchester County) The town did not have an acceptable use policy. Auditors reviewed the … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsNYS Common Retirement Fund Announces First Quarter Results
… Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 percent for the … period ending June 30, 2015, with an estimated value of $182.5 billion, according to New York State Comptroller … quarter. The Fund's audited value was $184.5 billion as of the end of the state fiscal year on March 31, 2015. As of …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsHomer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … Over the last five years, the District appropriated a total of almost $3.6 million of unexpended surplus funds … surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear financial plan, which would allow District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… of Fund's Total Investments Domestic Equities 11.6% 37.1% Core Fixed Income 5.5% 22.2% Non-US Equities -0.5% 11.2% … 4.4% 4.9% Absolute Return Strategies 5.9% 3.5% Non-Core Fixed Income** N/A 1.1% Opportunistic Alternatives 7.0% …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionGermantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $254.1 … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterXIX.6.D Reporting – XIX. Project Costing (PCIP)
… cost, and breakdown by federal funds and state funds, if a single Project ID is used. NYGR0210 – Spending Activity … Grant Awards The NYGR0210 will replace the NYGR0010 for April implementation and enhances its capabilities. … grant reporting will be based on the relationship of a Project/Activity to a Customer Contract. The report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of … Attorney Schmidt and his office for partnering with us, bringing this corruption to light, and recovering the … by filing a complaint online at Investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit … Key Findings The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The … and reports of all Company members who are involved in the collection, recording, reporting and custody of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Forestport – Financial Management (2013M-184)
… districts to support their operations. The Board did not have a policy to govern the level of fund balance that should …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board consists … including the Town Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… (ALN) and the corresponding disbursements of Federal funds or value of assistance for non-cash benefit programs, … presented accurately since it provides the basis for the State's Federal Single Audit. Furthermore, accurate … non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do not involve the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… their beneficiaries. It has consistently been one of the best managed and best funded plans in the nation. … The estimated value of the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterBemus Point Central School District - Financial Management (2019M-216)
… more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Cost-Saving Ideas: Legal Requirements
… improvements. Updated 2016 … CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… to take advantage of them on a timely basis,” DiNapoli said. “Identifying new opportunities is key to the continued … holdings given our notable jump in value in recent years,” said Vicki Fuller, Chief Investment Officer of the Fund. … and we appreciate the confidence CRF has placed in us,” said Timothy J. O’Neill and Eric S. Lane, global co-heads of …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investments