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Rocky Point Union Free School District – Financial Condition (2015M-170)
… period July 1, 2013 through March 31, 2015. Background The Rocky Point Union Free School District is located in the Town … Rocky Point Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Village of Fort Ann – Financial Condition (2014M-197)
… approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently appropriated … overestimated expenditures for the water and sewer funds with the intention of increasing the levels of fund … actual amount available. Ensure that the water and sewer funds’ budgets contain realistic appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Groton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Saranac - Cash Management (2019M-32)
… to banking services. Key Recommendations Periodically request proposals for banking services from multiple …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Butternuts – Accounting and Reporting (2016M-323)
… for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 million. Key Findings The … accounting records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the … Properly record the separate cash balances of different funds that are commingled in one bank account. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… estimated 5.46%. “Financial markets have seen turbulence in the past few months, but returns for the Fund have been … June 30, 2025, the Fund had 41.2% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.9%), private equity …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… the New York State Common Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of … the challenges in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global … The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) and … by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash … of major program thresholds to identify programs which are subject to audit and/or interest liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… are collected by students from several sources, such as admissions, membership dues and sales. The thefts occurred …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolXIX.6.D Reporting – XIX. Project Costing (PCIP)
… be based on the relationship of a Project/Activity to a Customer Contract. The report provides spending activity for … Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and … Costing Business Unit and their associations to the grant/customer contract. Provided information includes agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Homer Central School District – Financial Condition (2013M-306)
… the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central … District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board of … reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Germantown Central School District – Financial Management (2013M-230)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Forestport – Financial Management (2013M-184)
… it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in the general fund had …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for the … to ensure that Company funds were safeguarded. The Company’s bylaws were insufficient because they did not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of East Fishkill –Financial Condition (2014M-139)
Town of East Fishkill Financial Condition 2014M139
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… of the financial markets in recent months helped the Fund post positive results for the quarter,” DiNapoli said. … remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity (14.61%), real … government employees and retirees and their beneficiaries. It has consistently been ranked as one of the best managed …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Funds Fund overall return in the first quarter of the state …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsComptroller DiNapoli Releases Municipal Audits
… District – Cash Receipts and Disbursements (2017M-199) The Board did not regularly review financial records to …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits