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DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of … 2022-23. For the three-month period ending Dec. 31, 2022, Fund investments returned an estimated 4.51%. “The equity … estimated value of the New York State Common Retirement Fund was $2423 billion at the end of the third quarter of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2411
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for the mailing of their employees' 2025 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual … an annual LOSAP audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its … audit of the LOSAP, or in the alternative, include LOSAP disclosure notes in the District’s annual audit. Comply with …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSUNY Bulletin No. SU-170
… 13 must be Active or on an approved leave on 6/30/10 and at the time of payment. The 1% Discretionary Increase must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… by GSA for meals and lodging and mandated that the most cost-effective and reasonable means of travel be used, … and lodging, or the GSA rate, and require the use of the most cost-effective method of travel. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145City of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in compliance … budget totals $1.07 billion. The budget includes operating and debt service funding of $550.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed these … the policy. As of July 2013, the balance in the victims’ trust fund totaled $130,707; this excessive balance precludes … the balance of the undisbursed restitution in the victims’ trust fund to a nominal amount by making more timely …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor … in a timely manner. Establish cash accountability by comparing recorded liabilities to available cash on a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Selected Aspects of Toll Collections
… revenues, including tolls for use of the Thruway and fees charged to customers who do not settle their accounts … for collecting outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is … were 257,917 past-due accounts that met the criteria for registration suspension; 49,740 of these customers are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to make progress on bringing back riders, but ridership … reliability and frequency — where the MTA can take steps to improve riders’ experience and encourage their return, to effectively fulfil its mission and stabilize its fiscal …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Agencies Bulletin No. 1194
… for purposes of commuting to and from an employee’s home and his or her official work station and other trips …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-and