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NYS Common Retirement Fund Announces Second Quarter Results
… quarter of state fiscal year 2016-2017 was 3.51 percent for the three-month period ending Sept. 30, 2016, with an … sustainable returns that provide retirement security for our 1.1 million members, retirees and their … quarter of state fiscal year 20162017 was 351 percent for the threemonth period ending Sept 30 2016 with an …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsOswego 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-5Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… through September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act … Mount Pleasant Cottage School Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the second quarter of the state … The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the … through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Sharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Comptroller DiNapoli Releases School Audits
… fund balance for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Comptroller DiNapoli Releases Municipal and School Audits
… example, the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsCost-Saving Ideas: Legal Requirements
… agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an … and School Districts General Municipal Law Section 6-c details procedures for the establishment of, and expenditures …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsHammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Moravia Central School District – Cafeteria Operations (2016M-4)
… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, … Moravia Central School District Cafeteria Operations 2016M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… A fire district could have saved $3,805 when purchasing propane; A school district paid almost $2,000 more for milk …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesSouth Country Central School District – Procurement (2013M-91)
… to January 31, 2013. Background The South Country Central School District (District) is located in Suffolk County in … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Clerk made annual remittances in February, which kept the money from being productively used or invested to earn … and comparing it to reconciled bank balances and money on hand. Provide the Board with her records for audit, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Gowanda Central School District – Financial Management (2024M-104)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s … Determine whether the Gowanda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … was to determine if the Supervisor properly accounted for and reported the Towns financial transactions for the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Gates-Chili Central School District - Financial Management (2019M-53)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Valhalla Union Free School District – Financial Condition (2015M-333)
… September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, … Valhalla Union Free School District Financial Condition 2015M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333