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DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-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-sheltersAdministration 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.pdfEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… funding provided by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC … 70 FTEs above levels as of March 31 in the previous year and 16 FTE positions below levels from March 31, 2012. … needs. Appropriations to the EPF have fluctuated over time and reached a high of $400 million in the Enacted Budget for …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureAvon Central School District – Financial Management (2024M-75)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brighton Central School District – IT Asset Management (S9-22-6)
… spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Andes Central School District - Cafeteria Operations (2019M-26)
… averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Town of Webb Union Free School District – Fund Balance (2016M-140)
… Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Opinion 99-14
… equipment of the water district be removed. The town engineer has estimated the cost of the removal at $30,000. A … this question, we note that the fact that the town's engineer has estimated that the cost of the removal work …
https://www.osc.ny.gov/legal-opinions/opinion-99-14South Country Central School District – Enhanced Budget Review (B26-7-4)
… evaluation of the adopted budgets for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. Background Following the South Country Central School District’s (District) October 22, 2025 disclosure that an unplanned deficit occurred during the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4NYS Common Retirement Fund Announces Third Quarter Results
… We’re focused on prudent management of investments that weather volatility and provide sustainable returns and …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… (OCED). “These audits reveal significant issues with how Fairport officials managed local economic development … of Fairport Industrial Development Agency Audit found: I nappropriate Loans and Gifts The FLDC was established to … lease income from agreements with local businesses that do not contain provisions to share related revenues with …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Henrietta Fire District – Financial Condition (2021M-27)
… the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. … the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27NYS Common Retirement Fund Reports First Quarter Results
The New York State Common Retirement Funds Fund estimated return in the first quarter of the State Fiscal Year SFY 202122 was 582 for the threemonth period ending June 30 2021 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
The New York State Common Retirement Funds Fund estimated return in the second quarter of the State Fiscal Year SFY 202122 was 115 for the threemonth period ending Sept 30 2021 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… due diligence of new investments within its $38 billion private equity asset class, the new Policy will require an … Responsible Contractor Policy that applies to the Fund’s real estate and infrastructure investments, and its Environmental, …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityNewfield Central School District – IT Asset Management (S9-22-17)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. Of the 41 IT assets we selected to confirm their location and that they were inventoried, and … assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Pine Bush Central School District – IT Asset Management (S9-22-21)
… complete report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21