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DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterMcLean Fire Department - Financial Operations (2018M-40)
… Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Opinion 97-21
… General Municipal Law, that the treasurer of each public library file an annual report of financial transactions with … 263 of the Education Law provides the following: Every library or museum, other than a school library, which enjoys any exemption from taxation or receives …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Eaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial activity and ensured appropriate records and reports were maintained.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/eaton-number-one-fire-district-2024-4.pdfWatervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfSubway Wait Assessment
To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority Board and customers are accurate and consistently calculated.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s62-response.pdfMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdfMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfWithdrawal Application (RS5014)
To end their membership and withdraw from the New York State and Local Retirement System, NYSLRS members use form RS5014.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5014.pdfSouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-glens-falls-90.pdfOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… nonstudent network user accounts that had last log-on dates ranging from January 5, 2017 to October 29, 2021. … and follow up with employees who have not completed the required IT security awareness training. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned … afternoon for allegedly stealing over $3,000 from the village, State Comptroller Thomas P. DiNapoli, Jefferson … The former Deputy ClerkTreasurer of the Village of West Carthage Kaytlin Ennis was arraigned …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageOpinion 95-30
… LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody … the "prudent investor" provisions of Estates, Powers and Trusts Law, §§11-2.2 and 11-2.3. Prior inconsistent opinions … "prudent investor" provisions of the Estates, Powers and Trusts Law (EPTL, §§11-2.2, 11-2.3). Prior to its amendment …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Medicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether … Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “single-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataOpinion 90-31
… CONSTRUCTION LAW, §41; MUNICIPAL HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport … Law, §353-a must act by majority vote of the whole committee. The participating towns may not, by local law, authorize the committee to act by majority of the quorum present at a …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 … Ulster Board of Cooperative Educational Services Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing