Search
DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… Sept. 30, 2025, the Fund had 41.7% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.5%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his ongoing efforts to increase …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund … portfolio, ensuring the strength of the fund for generations to come.” The Fund's value reflects …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible … contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had contracted with the supplier awarded …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mComptroller DiNapoli Releases Municipal Audits
… Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, budget transparency and … (Monroe County) The board did not take an active role in overseeing the library’s financial operations and … targets and whether they adhered to the program budget. In addition, the department paid agencies a total of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfAmortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any … original amount amortized and the interest rates for each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online account. From your Account …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsVoluntary Compliance Agreement (VCA) Instructions
Use the new reduced reach back period on all VCAs signed after January 1, 2017. Reduce the reach back on any General Ledger type property, to property first rep
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/vca-instructions.pdfMedicaid Program – Oversight of Managed Care Provider Networks
… networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January … identifying areas where the MCO lacks enough providers in certain counties. MCOs are given an opportunity to dispute … of managed care provider networks. We determined that, in many instances, DOH did not follow its internal PNDS …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksFuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeState Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and … found county officials procured goods and services in accordance with state law and the county's procurement … and the sheriff did not always procure goods and services in accordance with state law. Of the 35 purchases and public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingLehman College – Controls Over Bank Accounts
… 5, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 constituent colleges, … and professional education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, … active or closed bank accounts, including 14 at Lehman. In addition, Lehman-affiliated entities also had nine …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Westchester County District Attorney Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson Police Chief Russel H. … charge. The Village of Croton-on-Hudson Police Department arrested Munson in June 2018. "Mr. Munson stole more than … him to justice." "Stealing public money is a crime against all of us. It is also a breach of trust that hurts a …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireUse of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL … laws and regulations; provision for equal opportunity in employment; and ability to employ, train, and instruct apprentices. In addition, during the application process, DOL will conduct …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdf