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Financial Reporting and Asset Allocation
… provide the public with a clear view of New York State Common Retirement Fund (Fund) management and investments. … Previous Years 2024 December | November | October | September | August | July | June | May | April | March | … The quarterly fund value announcement includes information on the Fund's estimated value and performance. 1st Quarter, …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationExamination of Superstorm Sandy Expenses
… Purpose As part of a series of examinations of Agency responses to Superstorm Sandy (Sandy), we sought to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years … working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by Steuben County Court Judge … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… by State Comptroller Thomas P. DiNapoli, the rising need for mental health services coincided with a loss of 990 beds, … health system has mirrored these trends, with significant increases in individuals served since 2013. OMH attributes … also recently increased the Medicaid reimbursement rate – retroactive to April 1, 2022, according to OMH – for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… can do now to ensure your loved ones will have the information they need in the future. The second section is … to your survivors. By taking some time today to prepare for the future, you will make a difficult time a little less … provides a continuing benefit, monthly benefit payments retroactive to the day after the retiree’s date of death will …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… in clean water projects while increasing funding for education, health care and other programs," DiNapoli … dollars in total. These funds are critical to help pay for essential investments in human services, transportation, … expenditures in the coming year by more than $1.2 billion. Increases school aid by $961 million, or 3.9 percent, on a …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightArlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … space and did not adequately oversee leasehold agreements for renovations. Specifically, District officials: Approved a … providing $248,000 in additional rent to fund renovations for the leased premises, without using a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54State Agencies Bulletin No. 911
… More information regarding this procedure can be found in Payroll Bulletin No. 702 . Questions Questions concerning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryDiNapoli: New York on Stronger Financial Footing
… Budget proposal and the Enacted Budget. He also issues monthly reports on the state’s cash position. The report …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or … (employee is on a leave of absence without pay). OSC and Agency Procedures OSC will use the attached … Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsTown of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Comptroller DiNapoli Releases School Audits
… The board has not established a computer use policy for employees to define appropriate user behavior or … to ensure the security of the District’s IT system. For example, the treasurer has administrative rights to the … software application, which creates the opportunity for the manipulation and concealment of transactions. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 94-4
… provides that: The term signature includes any memorandum, mark or sign, written, printed, stamped, photographed, …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … current Treasurer ensured that there were two signatures on checks. The Board established a "best practices" policy … bank should be notified that two signatures are required on all Company checks. Strengthen the policy for the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) BOCES. … Office and Oswego County District Attorney’s Office for their collaborative work on this investigation. Mr. … of leadership and trust by his employer and students. For his own advantage, he chose to use that trust to falsify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Many Homeless Shelters in Poor Condition
… homeless shelter facilities provide safe accommodations for some of New York’s most vulnerable residents.” The … oversees larger-scale facilities and is responsible for inspecting them and ensuring they meet certain standards. OTDA has delegated authority for oversight of smaller, uncertified shelters to county …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionTuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Town of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member … Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54