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DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund investments returned an estimated …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterLowville Academy and Central School District – Financial Condition (2015M-220)
… Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information … 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by an elected … Town of Geneseo Information Technology and Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Sidney – Financial Activities (2023M-14)
… and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded … expenditures to determine whether revenues are adequate to cover expenditures and take appropriate action as needed to …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14XII.8.C Payment Intercepts – XII. Expenditures
… Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on … a payment from a Business Unit and divert it to another entity. Process and Document Preparation: After the Business … a determination that funds scheduled to be paid to one entity must be diverted, in whole or in part, to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsIX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost … cases, the federal government may request the negotiation of a separate rate for distinctive programs instead of using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCity of Olean – Budget Review (B1-13-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the proposed budget are reasonable. The City has made good progress in improving its financial condition and … in the general fund budget, rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Andes Central School District – Financial Management (2013M-250)
… Background The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected … amount of the District's unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104State Comptroller DiNapoli Releases School District Audits
… recommendations. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Rome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… (TW), general fund town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the … 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. Underestimated sales tax revenues by approximately $1.3 million in the highway fund TOV and overestimated employer retirement …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … on Town operations or how they will fund these needs. As of July 17, 2024, the Town’s capital reserve funds have zero … and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both the Town’s salt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterTown of Union – Financial Condition (2016M-192)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2014 through December 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the Town’s 2016 general town-wide, water and sewer funds … Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village officials found …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… as required by GML. The District has been using a credit union for the deposit and temporary investment of District … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the … authorized by GML or other State statute. Discontinue the contract with the corporation in which the Chair has a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Comptroller DiNapoli Releases Municipal Audits
… County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , Hoags Corners Volunteer Fire Company , Humphrey Fire District , Livonia Hook and Ladder … Also, the treasurer has not filed the annual foreign fire insurance report for 2012, as required, and does not maintain …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0