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DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… performed well over the past year despite the challenges in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global volatility thanks to our talented …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionUse of State Appropriations
… and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual … Background The Foundation is a public authority, located in Canandaigua, which supports New York State’s wine and … and Markets (NYSDAM). Its most recent contract was for $3.7 million and covered the four years ending March …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) … not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… continuing during the audit period. About the Program HCR is New York’s affordable housing agency, with a mission to … operates within the Housing Trust Fund Corporation, which is a component of HCR. In October 2022, the permanent Office …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsCity of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for appropriations. The District has appropriated all of the $24.1 million projected unassigned fund balance at the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6School of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… where the amusement parks, boardwalk and “Little Odessa” have earned global reputations, but the dramatic rise in jobs … Antonio Reynoso. “From high levels of rent burden to the ongoing devastation left behind by Superstorm Sandy, … proves what we already know: Brooklyn always finds a way. I am so proud to see that jobs have doubled over the last …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Accounts Payable Advisory No. 46
… 4,F – Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor within one business day of … information. See the Guide to Financial Operations XII.4.F for more detail. Reference : For additional information on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceRFP#0007 – Environmental, Social, and Governance Bond Certification
… by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking … Responses to Questions (to be posted on or about August 4, 2025) Note: the solicitation has been posted in Adobe Acrobat …
https://www.osc.ny.gov/procurement/rfp0007Opinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Performance Incentive Program
… measure employee performance and whether incentive awards are warranted and justified. Our scope period covers April 1, … by design, directed the bulk of incentive awards to upper management. Upper management received about $1 million, … the Authority did not maintain documentation supporting how the employees met or exceeded performance criteria. In …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programAlbany Community Charter School – Financial Operations (2013M-185)
… of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with … the Board approved a compact contract between the School and the Foundation that states that the Foundation will …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Open Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfOpinion 2001-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area … and dissolution of fire and fire protection districts in towns. Article 11 authorizes towns to undertake … Law §185) and to establish fire districts (Town Law §170). In each case, the proceedings may be commenced either upon a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 95-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and … to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… (SLA) had effectively addressed noise complaints related to nightlife establishments in New York City (NYC). The audit found that the NYPD’s and the SLA’s efforts to communicate and coordinate noise mitigation strategies and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… the Executive expanded authority to reshape the budget after it has been adopted by the Legislature. These include …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightForks Fire District #3 - Financial Planning (2018M-20)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20