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DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value … Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month … and best-funded public pension funds.” The Fund's third quarter value reflects retirement and death benefits of $4.3 …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

Village of Suffern – Budget Review (B25-6-4)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … The Village’s proposed budget complies with the tax levy limit because it includes a tax levy of $12,079,830, which is … the 2025-26 budget, the Board should be mindful of the legal requirement to maintain the tax levy increase to no …

https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4

Electronic Reporting

… or other media, you will need to use a different method to send your report. To request accommodations for these expired … Holders of unclaimed funds can send the Office of the State Comptroller reports using …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting

Long Lake Central School District – Payroll (2016M-90)

… not adequately segregated because she was responsible for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Jericho Union Free School District – Financial Management (2016M-328)

… operating needs based on historical expenditure trends or other identified analysis. Use the debt service fund money …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Horseheads Central School District – Financial Condition (2016M-138)

… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … officials significantly overestimated appropriations, it appeared that the District needed to both increase its tax …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Niskayuna Central School District – Financial Condition (2012M-218)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Fine Fire District – Board Oversight (2023M-81)

… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … audit fine fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Endicott – Budget Review (B4-15-11)

… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

East Ramapo Central School District – Financial Condition (2013M-141)

… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… the Village’s pooled cash accounts were out of balance by $942,592. Proper bank reconciliations were not performed … and total cash in the accounting records was overstated by about $142,500 due to various accounting errors, including … the Clerk-Treasurer’s records and reports, as required. As a result, the Board’s ability to monitor the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Village of Endicott – Budget Review (B4-14-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4147 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7