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Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Bemus Point Central School District - Financial Management (2019M-216)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216New York State Financial Reporting
… 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 the …
https://www.osc.ny.gov/reports/financeDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has committed an … investment managers who want to do business with the state pension fund,”said DiNapoli. “The recent $1.2 billion … New York State Comptroller Thomas P DiNapoli announced today that the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDiNapoli: State Pension Fund Value $210.2 Billion
… Fund (Fund) earned an estimated 5.23 percent return on investments in the state fiscal year (SFY) that ended on March 31, 2019. The Fund closed the year with an estimated … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… today announced that the New York State Common Retirement Fund’s (Fund) investment return was 9.51% for the state fiscal year … March 31, 2022. The return on investments increased the Fund’s value to $272.1 billion. “There has been tremendous … announced that the New York State Common Retirement Funds Fund investment return was 951 for the state fiscal year that …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnTown of Hartwick – Financial Condition (2013M-118)
… year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 for the water fund, $146,016 for the … of fund balance to finance operations in the highway and fire protection funds. Although Town officials … years. While the Town’s overall tax levy for the general, highway, fire protection, library, lighting district, and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: State Pension Fund Releases Annual Investment Return
… but the state pension fund is well positioned to weather these storms.” The Fund's value reflects retirement …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… management and long-term approach, is well positioned to weather any storms and continue to provide retirement …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Review of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with … Our office examined certain advance payments made pursuant to grant contracts or agreements (contracts) by SED during …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… budgets and did not monitor the budgets throughout the year. As a result, the Town accumulated excessive fund … and make timely budget modifications throughout the year. The Board should transfer funds from the general funds …
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)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not … expenditures to improve the County’s financial condition. Take measures to ensure the County generates and maintains …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179XVI.3.A Financial Statements – XVI. Financial Reporting
… basic financial statements. Information presented should support the analysis of financial position and results of … which rely to a significant extent on fees and charges for support. Likewise, the primary government is reported … or privileges provided by a given function or segment; (2) grants and contributions that are restricted to meeting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfComptroller’s Fiscal Update: State Fiscal Year 2017-18 Receipts and Disbursements Through the Mid-Year, October 2017
Receipts from All Governmental Funds totaled $76.6 billion through the first half of the fiscal year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2017-18.pdfTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfLeading the Way on Climate Investment
… Climate change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities … Climate change poses significant risks to the Common Retirement Funds investments the economy and a …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428