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DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's … employees have earned.” The Fund’s long-term expected rate of return is 5.9%. Its annual valuation date is tied to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. … Ossining Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity was properly recorded and … for Board review. Ensure that all bills are approved prior to payment. … Claryville Volunteer Fire Company Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Multiple Dwelling Property Inspections (2018-MS-1)
… violations are corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always performed, … and Regulations (NYCRR) 1203.3 (h)(2) 2 See Appendix A. … Multiple Dwelling Property Inspections 2018MS1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to … initiate corrective action. 1 Our audit focused primarily on the general fund's financial condition. … Elba Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Village of Canastota - Board Oversight (2018M-256)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial … Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Special Disability Benefits – Career Plan
… disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsWithdrawing Your Contributions and/or Your Membership – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsThe New York State Procurement Integrity Act
… contract oversight, requiring public authorities to comply with the state finance law relating to … of the Research Foundation of the State University of New York, prohibiting conflicts of interest by state officers and …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actEllenville Central School District – Network User Accounts (2022M-18)
… [read complete report - pdf] Audit Objective Determine whether Ellenville Central … IT system in at least six months from the date of our test. Established written procedures for granting, changing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andPeekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Ellicottville – Procurement (2016M-426)
… for purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Esperance – Fund Balance (2016M-405)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner … establishes reasonable levels of fund balance in order to meet the Town's needs. … Town of Esperance Fund Balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405