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New York State Financial Reporting
… Comprehensive Financial Report This annual report presents New York State’s financial statements prepared in accordance with … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of …
https://www.osc.ny.gov/reports/financeTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Monroe County - Financial Condition (2018M-179)
… Legislature and County officials effectively managed the Countys financial condition …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Review of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education … The objective of our examination was to determine whether the New York State Education …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli: State Pension Fund Releases Annual Investment Return
… bonds and mortgages (21.53%), private equity (14.61%), real estate and real assets (13.39%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnTown of Hartwick – Financial Condition (2013M-118)
… three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets (12.77%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… (5.48%). The Fund’s long-term expected rate of return is 5.9%. The timing of the Fund’s annual valuation date is tied to the state fiscal year. Every three years the Fund is required to undergo an independent Fiduciary and Conflict …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnDiNapoli: State Pension Fund Value $210.2 Billion
… strategy performed well, with private equity and real estate delivering returns of 9.90 percent and 7.09 percent, … Equities -4.46% 12.9% Private Equity 9.90% 9.1% Real Estate 7.09% 7.3% Global Equities 3.03% 5.3% TIPS* 2.76% 4.0% …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… (Fund) has committed an additional $1.2 billion to its emerging manager program, increasing the total commitment to … DiNapoli made the announcement at the Fund’s eighth annual Emerging Manager Conference. “The emerging manager program increases our access to investment …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programXVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) Process and Document Preparation: … Financial reporting is the process of communicating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, … Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428DiNapoli Releases Year-End State Cash Report
… Fund spending that was well below projections and unspent funds from financial settlements." All Funds receipts in the last fiscal year totaled $156.4 … or nearly $4.1 billion, from the previous year. All Funds spending totaled just over $157 billion in SFY 2016-17, …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… understand our position clearly. We expect them to support fair treatment of workers throughout their portfolio … workers‘ rights and protections, health and safety, fair compensation, and skills development and training. A …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25City of New Rochelle – Financial Condition (2014M-158)
… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381