Search
XIV.13.A Overview – XIV. Special Procedures
… be charged to the fund on the voucher even if it is an Exempt Fund (Fund 25000-29999, 30450-30499, 31350-31449, … Projects for Capital Projects account codes For any Exempt funds, the interest charges will be reclassified to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… announced today. For the three-month period ending June 30, Fund investments returned an estimated 5.46%. “Financial … 31, 2025, the end of the state’s fiscal year. As of June 30, 2025, the Fund had 41.2% of its assets invested in … announced today For the threemonth period ending June 30 Fund investments returned an estimated 5 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … for prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … to be performed and what furnishings and equipment were going to be purchased. The District has set aside over $6.6 … was not part of the Project’s original scope. The Board President did not approve all change orders and allowance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129City of Long Beach – Budget Review (B22-7-4)
… revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … of $53.1 million, which is $2.1 million above the legal limit, unless the City Council overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Albany City School District – Separation Payments and Information Technology (2012M-251)
… the plan to all responsible parties and periodically test and update the plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … an accurate computerized bail list or perform monthly bank reconciliations and accountabilities. As a result, there … records agrees with the bail on deposit in the bail bank account. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… issue vouchers for 188 additional units under the Section 8 program. The Authority is governed by a seven-member Board … $3.5 million and expenditures totaled approximately $3.8 million. Key Findings There was no indication that the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152City of Lockport – Fiscal Stress (2013M-330)
… through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … will be substantially greater as of December 31, 2013, as a result of the operating deficits we forecast for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. … York State Common Retirement Fund Fund was $2541 billion at the end of the first quarter of state fiscal year 202324 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterAccess Controls and Vulnerability Management Over Critical Systems
… Objective To determine whether the Battery Park City Authority’s (BPCA) access controls and … the planning, development, and maintenance of the 92-acre Battery Park City neighborhood in lower Manhattan. BPCA is … To determine whether the Battery Park City Authoritys BPCA access controls and …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsCUNY Bulletin No. CU-733
… Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A Consent … of Teamsters regarding rate increases for employees in the title of Elevator Mechanic, Elevator Mechanic’s Helper, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, … guilty to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of … who put their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture … the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable … moneys may be expended by a volunteer fire department to pay the cost of constructing a trophy case in the …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 91-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … to his retirement from the civil service ... of any municipal corporation ... shall accept any office ... of any municipal … positions and subsequently be reappointed to the position of trustee without diminution of his or her retirement …
https://www.osc.ny.gov/legal-opinions/opinion-91-39State Agencies Bulletin No. 289
… may be directed to the Payroll Deductions mailbox. Attachment A - Federated Fund (SEFA) Code Listing Numeric Attachment B - Federated Fund (SEFA) Code Listing Alphabetic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) should improve … New York Citys Administration for Childrens Services ACS should improve …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-children