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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… have been in a better position to detect or prevent the shortage of $3,385 in tax receipts and $400 in Clerk receipts … of the Court, it may have been in a position to detect the shortage of $105 at March 31, 2013. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… bonds, and mortgages (22.62%), private equity (14.75%), real estate and real assets (13.30%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the … and long-term perspective.” The Fund's value reflects retirement and death benefits of $3.794 billion paid out … and transparency. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it's critical that schools make every dollar count, DiNapoli … School District – Financial Condition and Extra-Classroom Activity Funds (Nassau County) District officials … officials also did not ensure that the extra-classroom activity funds cash receipts process was administered in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Fund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15)
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfReview of the Financial Plan of the City of New York - May 2019
The FY 2020 budget totals $92.5 billion, including $68.2 billion that will be funded with locally generated revenues (i.e., City funds).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2020.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion within four years … DiNapoli said. “Achieving net-zero carbon emissions by 2040 will put the Fund in a strong position for the future … energy sector, and a commitment to a net zero portfolio by 2040 will protect the Fund, current and future retirees, and …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetAnnual Audit
… Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all special …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditTown of Seneca Falls - Financial Management (2018M-266)
… unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 million. These … policies governing the amount of unexpended surplus funds that the Town should maintain. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Lewisboro – Financial Condition (2014M-309)
… Town’s financial condition for the period January 1, 2013 through June 30, 2014. Background The Town of Lewisboro is … Towns financial condition for the period January 1 2013 through June 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension plans in the United … System (NYSLRS) members, retirees and beneficiaries. The Fund's mission, values and investment philosophy have … The New York State Common Retirement Fund holds and invests the assets of the New York State and …
https://www.osc.ny.gov/common-retirement-fundCity of Long Beach – Budget Review (B21-7-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … or resolve recommendations from our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6