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Harpursville Central School District – Financial Management (2013M-261)
… The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter of state fiscal year 202425
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterLancaster Central School District – Financial Condition (2016M-101)
… is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularRed Creek Central School District – Financial Condition (2016M-365)
… period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of … Red Creek Central School District Financial Condition 2016M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Wilson Central School District - Financial Management (2022M-22)
… can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Sweet Home Central School District – Financial Management (2022M-166)
… complete report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of … operations. Recalculated surplus fund balance exceeded the statutory limit by $7.2 million including $2.8 million … restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110East Irondequoit Central School District - Financial Management (2019M-28)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings District officials circumvented the statutory limit on surplus fund balance by not using $3.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Opinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general … to your request for our opinion concerning the disposition of the proceeds of the sale of certain village owned real …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… Retirement Fund (Fund) has allocated $200 million to Pine Street Alternative Asset Management for opportunistic … Conference in Albany today. "I am pleased to welcome Pine Street as an investment partner for our Emerging Manager … ($300 million) and opportunistic ($200 million). “Pine Street is honored to partner with the New York State Common …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsDiNapoli: State Tax Collections Dip
… $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a … on a cautionary note,” DiNapoli said. “While it’s early in the year and tax collections may improve going forward, … primarily because of a $1.8 billion pension payment made in April that was paid later during SFY 2015-16. Other …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipState Agencies Bulletin No. 422.2
… and distributed to employees. When an employee is enrolled in direct deposit, funds are automatically deposited into the … or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are successfully recovered … and it is determined they are not entitled to the funds in a paycheck distributed via direct deposit, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9DiNapoli Releases April Cash Report
… an increase of 21.4 percent from last April, primarily due to an increase in Personal Income Tax (PIT) collections. Tax … Division of the Budget (DOB) projections, according to the April state cash report released today by State … PIT. Strength in the financial markets likely contributed to the increased collections, which also compare favorably to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208NYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2018-19 was -7.17 percent for … period ending Dec. 31, 2018, with an estimated value of $197.3 billion, according to New York State Comptroller … erased during the market’s steep drop at the tail end of 2018," DiNapoli said. "Fortunately, the market has since …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-results