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NYS Common Retirement Fund Announces First Quarter Results
… 38.5 percent of its assets invested in publicly traded domestic equities and 15.0 percent in international public …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS 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-resultsOpinion 2002-3
… DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … may not expand the activities of a public dock district to include maintenance and operation of recreational … board may expand the activities of a public dock district to include maintenance and operation of recreational …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Opinion 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-88-57Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetBaldwinsville Central School District – Financial Management (2016M-65)
… Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58)
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties, including all...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s58.pdfState 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-deadlinesState Comptroller DiNapoli Releases Municipal Audits
… precludes auditors from concluding on the village’s tax cap compliance. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 93-24
… competitive sports facilities such as softball fields and tennis courts. You ask whether a fire district may improve … competitive sports facilities such as softball fields and tennis courts. If so, you also ask whether the fire district … or social purposes unless the facility would primarily serve a fire district purpose. The provision of facilities …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… 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 … audit school parishvillehopkinton IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Sherburne-Earlville Central School District – Financial Management (2024M-61)
… fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … in a school’s ability to safeguard sensitive information. The cost associated with data breaches can be significant … which are often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mNYS 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 – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of unassigned fund … million or 7.5 percent. Key Recommendations Develop a plan to reduce the amount of unassigned fund balance in a manner … taxpayers. Such uses could include, but are not limited to, using surplus funds as a financing source, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1DiNapoli: 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-returnDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … fund prudently, with a diversified portfolio that can weather economic storms and provide retirement security for the pension fund’s more than 1.2 million working and retired members and their …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Social Services (DSS), is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City … fiscal years 2015 through 2017. As of July 1, 2017, the number of residents in adult family shelters and single adult …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters