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Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … are classified as proprietary funds, the nature of the activity accounted for in them is generally governmental. By …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… returned an estimated -3.85%. “The recent volatility in the markets and concerns over the state of the economy … As of Sept. 30, the Fund had 42.33% of its assets invested in publicly traded equities. The remaining Fund assets by … and real assets (13.53%) and credit, absolute return strategies, and opportunistic alternatives (6.23%). The …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs unaddressed. As … MTA, the public is also waiting for more information about what steps the authority’s funding partners might take to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… Still, thanks to our prudent management and long-term strategy, our pensioners and members can remain confident … and real assets (13.30%) and credit, absolute return strategies, and opportunistic alternatives (7.49%). The …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… today by New York State Comptroller Thomas P. DiNapoli. "My auditors found defects that could potentially compromise … and responding to unsafe conditions is a risk that can be prevented." The audit, which covers the period from … to the MTA, priority "A" defects must be made safe or repaired within 24 hours. Priority "B" defects are not deemed …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsHarborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfUpdate: The NY DREAM Act, January 2014 - Spanish
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas para residentes a los estudiantes universitarios in
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-the-dream-act-nys-2014-sp.pdfDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year 2024-25. For the … sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… fiscal management will play in enabling long-term budget balance for the city. Fueled by a record level of personal … and identify cost efficiencies to achieve budgetary balance.” The adopted budget also restores previous cuts and … fiscal management will play in enabling longterm budget balance for the city …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second … economy has been resilient amid rising interest rates, inflation, and global turmoil, but markets have been … estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… “With enrollment in programs to address these disparities on the rise, it’s crucial that SED provide adequate guidance …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… and safety of dams in the state. DEC may assign a hazard classification to a dam that indicates the level of … that may occur if the dam was to fail. The failure of a Hazard Class B dam could damage a limited number of homes or … to pose the threat of personal injury. The failure of a Hazard Class C dam may result in widespread or serious damage …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… purchases are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven … ensure they received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 108 … non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Hyde Park - Payroll and Time Records (2018M-225)
… were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 … should consider using electronic timesheet files instead of printing paper copies to file. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225