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DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… 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 State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOpinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). Classifications granting preferential … v Lindsay , 29 NY2d 30, 323 NYS2d 687, the Court of Appeals upheld the validity of a local law which exempted …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Investors Renew Call on Exxon to Address Climate Risk
… A coalition of institutional investors, led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (CRF), and the Church of England investment … by New York State Comptroller Thomas P DiNapoli as trustee of the New York State Common Retirement Fund and the Church …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value … Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month … and best-funded public pension funds.” The Fund's third quarter value reflects retirement and death benefits of $4.3 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsOpinion 2002-3
… that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), … Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Ticonderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Randolph Central School District – IT Asset Management (S9-22-22)
… one without costs recorded) and an uninterruptible power supply ($1,377) were not inventoried. In addition, annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… report – pdf] Audit Objective Determine whether Saugerties Central School District (District) officials appropriately … or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5NYS Common Retirement Fund Announces Third Quarter Results
… in publicly traded domestic equities and 15.3 percent in international public equities. The remaining Fund assets by … (7.6 percent), real estate (6.3 percent), absolute return strategies (3.6 percent) and opportunistic alternatives and … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. Its fiscal …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports First Quarter Results
… quarter with an estimated value of $268.3 billion. “The financial markets remain strong, as industry sectors and … and transparency. Quarterly rates of return provide a snapshot of performance over three months and reflect a …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… estimated return in the second quarter of the State Fiscal Year (SFY) 2021-22 was 1.15% for the three-month period … brought returns down from their heights earlier in the year, but the Fund remains on a pace to generate solid … during the quarter. Its audited value as of fiscal year end March 31, 2021 was $258.1 billion and the SFY …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… separately and distinctly from the FURA and the FLDC; Only use the FIDA’s cash for the payment of the FIDA’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Norwich City School District – IT Asset Management (S9-22-18)
… – pdf] Audit Objective Determine whether Norwich City School District (District) officials appropriately tracked, … audit school norwich IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… announced the Fund’s adoption of its Responsible Workforce Management Policy and Principles (Policy). As part of the … Policy will require an evaluation of relevant workforce management policies and practices. DiNapoli will discuss the … today. “The Fund is dedicated to championing workforce management best practices because they have the ability to …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityWilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22