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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The purchasing … and in the district’s best interest. Pelham Union Free School District – Information Technology (Westchester County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Davenport – Financial Operations (2013M-62)
… established adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, … The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Board members, governs the Town. The Town’s annual …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62NYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a … allow District officials to identify developing revenue and expenditure trends, set long-term priorities and goals, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 … have been positive, even amid concerns over tariffs and a slowing job market,” DiNapoli said. “Thanks to our diverse … in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterOpinion 98-14
… submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts proposed … for separate funds. The amendment requires instead that only two funds be established (one townwide and one town outside village) to account for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: State Pension Fund Releases Annual Investment Return
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment … pension fund’s diverse investments, members, retirees and beneficiaries can rest assured their pensions are … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnGovernment-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 2063
… Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam … them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the taxability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022Performance Based Bus Safety Program
… (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programState Agencies Bulletin No. 2162
… Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam … them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the taxability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023NYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter of state fiscal year 2016-2017 was 3.51 percent for the three-month period ending Sept. 30, 2016, with an estimated value of $184.5 billion, according to New York …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2021-22 was 1.15% for …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsGovernment-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam … them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the taxability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Town of Ellicott – Justice Court (2015M-111)
… that have been paid. Perform, or hire an independent public accountant to perform, a thorough audit of the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111State Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam fees … them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the taxability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively monitored service provider agreements for the period January 1 through … paid each contractor in accordance with contract terms and each contractor submitted invoices in a timely …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1