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DiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal … Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff members … advance and limiting the use of confirming purchase orders to emergency situations. … Mount PleasantBlythedale Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingAllegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Key Recommendation The Treasurer should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of … has the responsibility to initiate corrective action. We encourage the Board to prepare a written corrective action … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Chenango Valley Central School District -- Budget Review (B19-4-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Opinion 2002-15
You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town hall are raised by taxes levied on a townwide
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 contracts for state agencies … LLC to repair and rehabilitate pedestrian bridges at SUNY New Paltz. State University of New York $14.7 million with Cameron Verona LLC to lease space for …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Find Accounting Policies and Operational Guidance
… State Fund Classification Manual Originating Agency Codes (for historical purposes only) … Find Accounting Policies and …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceState Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Brighter … transferred at year-end. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
Determine whether Fillmore Central School District District credit card and purchase card charges were properly approved supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … quality of the discharged treated flow does not meet the New York State Department of Environmental Conservation’s … DEC issued a consent order requiring construction of a new facility with a completion deadline of April 2017. If the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Town of Ticonderoga – Financial Records and Reports (2015M-301)
… by an elected five-member Town Board. The operating funds’ budgeted appropriations for 2015 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials accurately billed and collected tuition and deposited and recorded collections in a timely manner
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsOpinion 89-1
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to convert employee's … contract between the town and its highway department employees which, among other things, provides for the employees to receive a certain number of sick, vacation and …
https://www.osc.ny.gov/legal-opinions/opinion-89-1