Search
NYS Common Retirement Fund Announces Third Quarter Results
… has 39.5 percent of its assets invested in publicly traded domestic equities and 13.2 percent in international public …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… fund,” DiNapoli said. “Yet concerns over a slowing labor market, inflation and uncertain federal policy warn of … the retirement benefits they have earned, even amid any market fluctuations.” The Fund's audited value was $273.1 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… to declines in the second quarter,” DiNapoli said. “Our domestic economy has been resilient amid rising interest …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterYork Central School District – Financial Management (2022M-96)
… surplus fund balance exceeds the statutory limit by $1.1 million. District officials overestimated appropriations by $1.7 million and improperly encumbered $203,000. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Cost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorDiNapoli: Binghamton City School Finances Progressing
… increase was 3.4 percent. This was lower than the average for other upstate school districts (3.5 percent); other small … as “susceptible to fiscal stress.” This designation allows for early actions by local officials to prevent school … and their comments are included in the final report. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… to entities such as the Dunkirk School District. In March 2025, school district officials observed irregularities in … up the cash he was pocketing, Woods allegedly did not report all the utility company tax payments he received. … Woods served as Dunkirk’s elected treasurer for more than 25 years until his retirement and abolition of the office in …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityState Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) appropriately disposed of the assets associated with its closed farms, including … the State's prison system and monitors the activities of persons under community supervision (parole). Prior to the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… amount allowed by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory … notification policy, to ensure the District’s electronic data is adequately safeguarded. Key Recommendations Develop … estimates of revenues and expenditures. Discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… controls over the computer inventory it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryState Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $28,555 did not include a pre-approval form or other supporting documentation. Rockland County – … were overestimated by an average of $43,300, or 40%. Bellmore-Merrick Central High School District – Payroll …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfNYS Common Retirement Fund Reports Second Quarter Results
… clearly fragile in this volatile financial climate. Wall Street continued to exceed expectations in the quarter, but Main Street is suffering. Our economy needs additional federal …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsWorcester Central School District - Fund Balance Management (2022M-75)
… Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Milford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Opinion 88-57
… which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal Protection (classification … meeting certain income criteria are charged at a reduced rate. You ask whether a town, on behalf of a water district, … who meet certain income criteria are charged at a reduced rate. Section 198(3)(d) of the Town Law provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: State Pension Fund Releases Annual Investment Return
… with concerns over a recession and potential interest rate increases, but the state pension fund is well positioned … alternatives (6.33%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is … plans in the nation. Links Fund’s historic value and rate of return in prior years Return for the third quarter …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnState Comptroller DiNapoli Releases School Audits
… audits of Charter School of Inquiry , Elmont Union Free School District , Ithaca City School District , North … did not retain 2015-16 attendance records. Elmont Union Free School District – Financial Condition (Nassau County) … completed audits of Charter School of Inquiry Elmont Union Free School District Ithaca City School District North Shore …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits