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Government-Wide Financial Data – 2021 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… and document bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through … January 7, 2014. Background The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… purposes. The Supervisor has ignored and not complied with State laws and requirements. For example, the Supervisor has …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… department head approval and quotes or bids as required by Village policy. Make disbursements only for those claims audited and approved by the Board. Segregate duties within the tax and water rent …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Ensure that activity funds are maintained in accordance with District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … today announced that the New York State Common Retirement Funds investment return was 1155 for the state fiscal year …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24DiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… Despite median household incomes increasing in every county from 2019-2024, they did not keep pace with the cost … second largest decrease by dollar amount (-$4,526), while Chemung County had the second largest decrease by percent … Among the five counties that comprise New York City, results were mixed. The real median household income …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service … Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Eligibility The Benefit and …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingComptroller DiNapoli Releases Municipal Audits
… , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer Fire Department and a … in violation fees collected in 2012. Village of South Glens Falls – Financial Condition and Budgeting Practices … of Johnstown the City of Mount Vernon the Village of South Glens Falls the Woodgate Volunteer Fire Department and a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… were still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial … basis, the DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors … contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Announces New Technology Investment Through Contour Venture Partners
… Bounce Exchange, a New York City-based technology company specializing in … Contour Venture Partners, an investment partner of the New York State Common Retirement Fund (Fund), New York State Comptroller Thomas P. DiNapoli announced … Bounce Exchange a New York Citybased technology company specializing in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… have a fiscal year ending on May 31, based on self-reported data for 2021. The scores also cover the 17 … and unemployment. DiNapoli’s office also has a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to … $65.1 billion in 2025. “Wall Street saw strong performance for much of last year, despite all of the ongoing domestic …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… Gov. Hochul outlined her priorities for New Yorkers in 2026, including addressing critical issues like the … Gov Hochul outlined her priorities for New Yorkers in 2026 including addressing critical issues like the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressAbout this Report – 2021 Financial Condition Report
… of the financial condition of New York State. It presents selected financial, economic, and demographic information in … by Generally Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the State. …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance … date, amount and purpose of each collection. Maintain ECA records, including support for collections and disbursements, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mWynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections