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2013 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2013.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2013.pdf2012 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2012.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2012.pdf2011 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2011.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2011.pdf2010 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2010.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2010.pdf2009 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2009.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2009.pdf2008 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2008.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2008.pdf2007 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2007.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2007.pdf2006 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2006.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2006.pdf2005 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2005.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2005.pdf2004 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2004.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2004.pdf2003 New York State Comprehensive Annual Financial Report
The Comprehensive Annual Financial Report for the State of New York for the fiscal year ended March 31, 2003.
https://www.osc.ny.gov/files/reports/finance/pdf/comprehensive-annual-financial-report-2003.pdfXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Comptroller DiNapoli Releases Audits
… issued in March 2016 found Department of Public Service (DPS) staff working under the Public Service Commission did … qualifications maintained by individual operators. DPS staff rely on this data during field audits. In addition, DPS had not set up a process to identify instances where …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Releases Annual Investment Return
… that ended March 31, 2023. The Fund closed the year valued at $248.5 billion. “Recent months have been trying for … DiNapoli said. “There is no doubt that challenges lie ahead, with concerns over a recession and potential interest … 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-returnState Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Gardiner Fire District – Length of Service Award Program (2013M-265)
… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected … LOSAP Point System is inconsistent with General Municipal Law. The Board did not implement standards and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Chautauqua County – Investments and Payroll (2016M-147)
… investment policy or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management … oversight of the investment program to ensure that all investments are made in the County’s best interests and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Salamanca City School District – Financial Management and Payroll (2017M-138)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background … with approximately 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138LaGrange Fire District – Board Oversight (2014M-127)
… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … financials records were not audited, as required by law, for 2011 and 2012. The District improperly retained an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Brighton Central School District – Separation Payments (2016M-119)
… Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five schools … officials did not have written policies or procedures in place to provide guidance to employees and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119