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Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Accounts Payable Advisory No. 54
… available for lease vouchers Reference: Guide to Financial Operations (GFO), Chapter XII, Section 8.H – … by email at [email protected] to request mass approval functionality. … New section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … with more than three units. In addition, co-ops and condos are generally not assessed based on market value driven by … but instead on the value of similar apartments, including rent stabilized units or those in a building receiving a tax …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall estimated value … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… The remaining Fund assets by allocation are invested in cash, bonds and mortgages (23.7 percent), private equity (7.6 …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160NYS Common Retirement Fund Reports Third Quarter Results
The New York State Common Retirement Funds Fund estimated return in the third quarter of the State Fiscal Year SFY 201819 was 717 percent for the threemonth period ending Dec 31 2018 with an estimated value of $1973 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsCity of Troy – Budget Review (B5-15-22)
… in the proposed budget. The City’s 2015 proposed budget does not appropriate enough money for contingencies to … fees, sales tax and advanced life support charges and make modifications as necessary. The City should review the appropriations for retirement system contributions and make modifications to provide funding to pay the estimated …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. … York State Common Retirement Fund Fund was $2332 billion at the end of the second quarter of the states fiscal year …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191NYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2019-20 was 5.28 percent for … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests … nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsComptroller DiNapoli Releases Municipal Audits
… direct supervisors did not always sign time sheets as required. Town of Westfield – Real Property Acquisition … forfeited 30 percent of its revenues ($17,241) collected from credit card payments because the vendor improperly …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1NYS Common Retirement Fund Reports Second Quarter Results
… mortgages (24.6 percent), private equity (9.6 percent), real estate and real assets (8.9 percent) and absolute return … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's … fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… requested data. … The New York State Common Retirement Funds Fund estimated return in the second quarter of the …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17City of Amsterdam – Budget Review (B25-5-5)
… for the water fund does not include appropriations for real property taxes that will be owed to local governments and … recreation fund self-sufficient. Review appropriations for real property taxes on City-owned property and make …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… today announced that the New York State Common Retirement Fund’s (Fund) investment return was 5.84% for the state … half of 2025, with unpredictable actions out of Washington and other economic and geopolitical issues causing … to continue in the short term,” DiNapoli said. “The state pension fund’s sound management and long-term approach has …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Town of Almond - Tax Collection (2019M-188)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Opinion 88-2
… which intends to provide garbage collection services for all residents by contracting with a private carter after … a position to determine the factual questions of whether all properties within the village would be benefited by the … to assessment, stated that "(i)t is settled law that all properties within an area to be serviced by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Gananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the … Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62