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Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… employment and capital expenditure goals, as stated in project applications, against actual results. The Agency’s … exemptions and all applicable criteria necessary to make project evaluation decisions. Ensure that cost-benefit … Syracuse Industrial Development Agency Project Approval and Monitoring and Administration of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… authority created under the New York State Public Housing Law Section 415. The Authority Board consists of seven … the City of Niagara Falls in accordance with the rules and regulations prescribed by the U.S. Department of Housing and … stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly accrued …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau … by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Board can inform the Supervising Judge of the Judicial District, the Office of Court Administration, or the Commission on Judicial Conduct. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… requirements and costs are properly planned before bid specifications are prepared and contracts are awarded. Ensure bid specifications clearly communicate the quantity and nature of … performed by contractors to ensure compliance with bid specifications. Monitor project activity to ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… mortgages (26.6 percent), private equity (7.8 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionNYS Common Retirement Fund Announces First Quarter Results
… mortgages (21.7 percent), private equity (7.5 percent), real estate (6.4 percent), absolute return strategies (3.6 … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… said. "As a long term investor, the fund's performance is best measured by its success over a period of years if not … mortgages (25.7 percent), private equity (7.7 percent), real estate (6.5 percent), absolute return strategies (2.8 …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (20.0 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategies (3.7 percent) and opportunistic alternatives and real assets (1.1 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsState Agencies Bulletin No. 2411
… chargeback journal must be entered to credit the OSC revenue chartfield string. OSC Actions: Mailing Process OSC … and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … W-2s will be available in Control-D for review. This report provides agencies with the postage costs for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the “mail” address. Cost Calculation Agency Chargeback Reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… is managed by a President who is an employee of the EDC. For the purpose of managing the Corporation’s day to day …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… had not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … Commissioners, governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving and distributing District funds, maintaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… adequately oversee the District’s financial operations. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… bonds, and mortgages (22.62%), private equity (14.75%), real estate and real assets (13.30%) and credit, absolute return … (7.49%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up (Herkimer …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0