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Lincoln Fire District – Financial Activities (2012M-228)
… an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The … $71,873 for the equipment reserve and $118,429 for the building reserve. The District did not make any expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board has adopted a code of ethics, it has not adopted investment or procurement policies. Although the Treasurer … reviewed as of July 31, 2013. Key Recommendations Adopt investment and procurement policies. Ensure that the Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248NYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the third quarter of the state fiscal … 2015 was 1.91 percent for the three-month period ending December 31, 2014, bringing the Fund’s estimated value to … The New York State Common Retirement Funds Fund overall return in the third quarter of the state fiscal …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… P. DiNapoli. "The first quarter presented a challenging investment climate," DiNapoli said. "Nevertheless, New York's … and well-positioned for the future with a smart, long-term investment strategy." The Fund's estimated value reflects …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter … 31, 2013 at $160.7 billion. "The New York State Common Retirement Fund enjoyed a robust third quarter that saw … The New York State Common Retirement Funds Fund estimated rate of return for the third …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… Retirement Fund (Fund) to review its portfolio for any companies involved in the anti-Israel Boycott, Divestment, … steps to protect investments from any risk posed by companies that are engaged in BDS activities, including … forward to finding new opportunities there. We’re putting companies engaged in BDS activities on notice that there will …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… of cash management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of … they been deposited timely. Key Recommendations Adopt an investment policy setting forth the parameters under which …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mNewark School District Public Library – Board Oversight (2014M-54)
… and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and reports and … to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, … cards, claims processing, payroll processing and IT. Do not allow the privately-contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes … Issued Proceeds from the sale of a refunding bond issuance in which new bonds are sold at a lower rate than outstanding … of general obligation bonds and shortterm notes issued in the form of commercial paper or Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsInvestment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' … To bring the NY 529 and NY ABLE savings programs in line with investment …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … board of appeals. You ask whether revenues derived from the rental of town real property located in the area of the town outside of any … Whether revenues derived from the rental of town real property located in the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… Thomas P. DiNapoli announced the New York State and Local Retirement System (NYSLRS) employer contribution rates will decrease for fiscal year 2016-17 and the assumed rate of return for … percent. The average contribution rate for the Employees' Retirement System (ERS) will decrease from 18.2 percent of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Board has not adopted a code of ethics or procurement and investment policies as required by General Municipal Law … authorized to deposit District funds due to the lack of an investment policy. The District has deposits and short-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… to the amounts stated on the businesses’ applications and investigate any significant variances. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDiNapoli: State Pension Fund Releases Annual Investment Return
… return was -4.14% for the state fiscal year that ended March 31, 2023. The Fund closed the year valued at $248.5 … which consistently pay their contributions. As of March 31, 2023, the Fund had 44.14% of its assets invested in … return was 414 for the state fiscal year that ended March 31 2023 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 percent, bringing the Fund’s … The New York State Common Retirement Funds Fund overall return in the …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsTown of Sodus – Financial Management and Professional Services (2013M-99)
… the budgeting process. The Board did not adopt an investment policy or develop guidelines over other key … a comprehensive long-term financial plan. Adopt an investment policy as required by law. Approve interfund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Wyoming County Industrial Development Agency Project Management 2015M62 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectNYS Common Retirement Fund Reports First Quarter Results
… alternatives (5.19%). DiNapoli initiated quarterly investment performance reporting in 2009 as part of his … three months and reflect a fraction of the Fund’s annual investment return. About the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-results