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DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… York State Comptroller Thomas P. DiNapoli announced today. For the three-month period ending June 30, Fund investments … have seen turbulence in the past few months, but returns for the Fund have been positive, even amid concerns over … York State Comptroller Thomas P DiNapoli announced today For the threemonth period ending June 30 Fund investments …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their retirement … worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the … (SWD) established by board resolution or contract in order for you to calculate the days worked for an employee. SWDs …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayState Comptroller Thomas P. DiNapoli Statement on New State Budget
… resources from federal aid and from tax increases. Higher personal income tax rates on high-income taxpayers will likely increase the volatility of personal income tax collections, and will make combined state … revenues will support investments in education and health care programs, provide benefits to the middle class, and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetComptroller DiNapoli Releases Municipal Audits
… officials, however, do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2237
… of changes to the file, provide the new file layout, and testing information. Background: The master file is created after the confirmation of each pay cycle and contains employee information related to that specific … positions, are included on the master file. The birthdate and pension elect/term fields were added to assist agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … To determine whether the costs reported by Clinical Associates of the Finger Lakes CAFL on its …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal … To determine whether the costs reported by The ARC of UlsterGreene UlsterGreene on …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… requirements. Other Related Audit/Report of Interest The Norman Howard School: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… projects in New York State. Its two major programs are the Clean Water State Revolving Fund and the Drinking Water State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … the prescription drug program. Since then, the cost of the prescription drug program averaged $2.5 billion per …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOtsego County – Court and Trust Funds (2025-C&T-4)
… and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of … and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Newstead Fire Company –Internal Controls (2014M-92)
… used (with supporting documentation) and returned; tickets distributed and sold; prizes purchased and awarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA … is adequately documented, and any analysis in arriving at an approval decision is based on verified information. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to monitor staffing levels and establish an optimal staff size by analyzing staff needs over all functions and …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers … receipts that are remitted to her for deposit and that student treasurers complete profit and loss statements in a … profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra