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DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterWilliam Floyd Union Free School District – Payroll (2016M-165)
… or compares the payroll registers with payroll source documents (i.e., time records) to ensure that payments were … the work is performed. Compare payroll registers to source documents when certifying payrolls to ensure that payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one … Long Lake Central School District Payroll 2016M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… of Weights and Measures Internal Controls Over Revenue Collection 2013M400 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… period July 1, 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of … Kendall Central School District Capital Project 2017M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, … East Rochester Union Free School District Financial Management and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBelleville-Henderson Central School District – Financial Condition (2016M-46)
… The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key … and the conditions under which the funds will be used. Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Vestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings … historical expenditures as compared to the proposed budget for the District taxpayers’ consideration. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, … overestimated budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were … to which the District is not entitled. Unpaid school lunch balances totaled $36,000 from September 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLetchworth Central School District – Financial Management (2013M-332)
… through October 2, 2013. Background The Letchworth Central School District (District) is located in the Towns of … Letchworth Central School District Financial Management 2013M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for … 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Bombay – Justice Court Operations (2015M-208)
… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … $165,824 and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent … allowed budgets to be over-expended. Specifically, the highway fund experienced unplanned operating deficits in 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of … Buffalo Academy of Science Charter School School Building Lease …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80