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Colesville-Windsor Fire District – Board Oversight (2025M-74)
… operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, … operations, and properly filed the 2019 through 2024 AFRs in a timely manner, which provide the Board, taxpayers, the … assess information about the District’s financial standing in a timely manner. Properly audit claims which resulted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli: MTA Budget Gaps Return
… budget gaps could again be on the horizon. This is a very real and troubling possibility.” The MTA’s recovery from the … recovery has been across the MTA’s various systems — Long Island Rail Road is closest to pre-pandemic levels, but … Plan to its July Plan is the projected collection of real estate-related taxes, which are expected to be $790 million …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli: New York Sees Improvement in Condition of Local Bridges
… Bridge NY program, which has funded more than 800 projects since 2016, with a total investment of almost …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli High-Tech is on the Rise in NYC
… start-ups to large multinational firms, like Google and Facebook, are forming synergies with traditional industries, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 91-57
… the treasurer of the municipality or district making the appropriation and shall be expended only under direction of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli Releases Profile of New York's Small Business Owners
… The Fund also invests in Pursuit, which underwrites loans to small businesses in New York. Pursuit has made 1,227 loans totaling $462 million to businesses in all 62 counties. … former active-duty members, can access small business loans. Pursuit has a goal of making at least 25% of its loans …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDebt – 2022 Financial Condition Report
… fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. … borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force future program reductions, increased … fixed costs that directly affect its ability to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionHannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as required. Although …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York … The estimated value of the New York State Common Retirement Fund Fund was $2978 billion at the Dec 31 2025 end …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest … keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … individual fund receipts and disbursements AND the pooling of cash assets of the funds within the State’s General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) without a … Determine whether the St Lawrence County Industrial Development Agency Local …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationNY-Sun Incentive Program (Follow-Up)
… goals, the CES requires that 50 percent of New York's electricity come from renewable energy sources such as solar …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followEmerging Manager Definition and Life Cycle
… The Emerging Manager Program has compiled guidance including … assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The … Within a portfolio approach the Fund and program partners seek to diversify exposure by …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… activities. Although the Board has adopted procurement, investment and code of ethics policies, it did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Comptroller DiNapoli Releases Municipal Audits
… of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 793
… of the new DOB requirement. Background Per the Pension Protection Act of 2006, the U.S. Department of Labor has … Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… Fund: "The New York State Common Retirement Fund is a leader among public pension funds that are investing to … 2018. The Fund’s commitment to sustainable investments is $5 billion and growing. For all of this and more, the state … additional ways to continue our progress in achieving investment returns, while contributing to the emerging …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-state