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Orange County – Motor Vehicle Oversight (2015M-314)
… period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and … County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Retirees Contribute to New York State's Economy
… in good times and bad, helping to build a stronger New York. During 2024, approximately 79 percent of NYSLRS … Approximately 79 percent of NYSLRS retirees live in New York State During 2020 NYSLRS retirees were responsible for $192 billion in economic activity in New York State …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected … appropriate transparency through the budget process with public disclosure. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalKendall Central School District – Capital Project (2017M-194)
… Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in … were properly authorized, funding sources were being used properly or sufficient funds remained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
State Comptroller DiNapoli announced that the estimated value of the New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… process. The village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general … five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional Transportation Authority’s discretionary spending … 1, 2010 to March 31, 2012. Background The Central New York Regional Transportation Authority (Authority) was created in … To determine whether the Central New York Regional Transportation Authoritys discretionary spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Town of Carroll - Audit Follow Up (2013M-221-F)
… was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014. Background The Town is governed by an elected … review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fOtisco Fire District – Audit Follow-Up (2016M-415-F)
… was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February 2017. Background The Otisco Fire District … was to assess the Districts progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … prudent management and long-term perspective.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New York State … Retirement Fund Fund was $2839 billion at the end of the first quarter of State Fiscal Year 202526 New York State …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… that the County could have purchased the same medications on State bid and realized savings of more than $32,000 … costs. Consider hiring additional correction officers on a part-time basis to maintain an adequate pool of …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate Change Index strategy, State Comptroller Thomas P. DiNapoli … The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse gas …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesTown of Berne – Audit Follow Up (2021M-77-F)
… [read complete report - pdf] | [read complete 2021 report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s … in September 2021. Background The Town, located in Albany County, is governed by an elected Town Board (Board) … The purpose of our review was to assess the Towns progress as of October …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fTown of Fishkill – Audit Follow-Up (2013M-188-F)
… Supervisor and four Board members. Budgeted appropriations for 2012 were approximately $13.5 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fTown of Willsboro – Audit Follow-Up (2014M-68-F)
… an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fOpinion 2007-2
… Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back … 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion of the types of expenses … Whether amendments made to the Election Law require or permit the chargeback of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarter