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DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… DiNapoli announced today an estimated 13.02 percent rate of return for the New York State Common Retirement Fund … year for us. The Fund grew in value to a historic high of $176.2 billion," DiNapoli said. “The strength of the domestic equity market, coupled with strong private …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a separate … West Glens Falls Fire Company No 1 Financial Operations 2013M383 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected … claims from July 1, 2009 through June 30, 2012 from the general fund instead of using the tax certiorari reserve. The … The Board did not properly segregate the Treasurer’s and Deputy Treasurer’s duties over cash disbursements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through … $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted … officials transferred moneys to the District’s reserves and repeatedly appropriated fund balance to reduce the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,800. The Village is … which comprises four elected Trustees and an elected Mayor. The Village’s operating expenditures for the fiscal … The Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43State Comptroller DiNapoli Releases Municipal Audits
… policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 and … option. The board did not authorize the pre-payment of utility service claims. As a result, four claims totaling …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… have a comprehensive multiyear financial plan. True North Rochester Preparatory Charter School – Information Technology … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Bond Calendar for First Quarter
… Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterJustice Court Fund: Advisories
… [pdf] September - 2020 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) [pdf] … 2019 October - 2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) [pdf] … 2017 September - 2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Comptroller DiNapoli Statement on the Federal Government Shutdown
… businesses will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans deserve action to get government back up and running.” …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can incur. … For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… purposes, only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately … were obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Village of Greenwich - Cash Management (2019M-230)
… complete report - pdf] Audit Objective Determine whether Village officials maximized interest earnings. Key Findings … within legal limits, to maximize interest earnings. Village officials generally agreed with our recommendations … Determine whether Village officials maximized interest earnings …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… January 13, 2016. Background The South Orangetown Central School District is located in the Town of Orangetown in … South Orangetown Central School District Claims Processing 2016M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Fairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118