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DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… of the reasons we are one of the nation’s strongest public pension funds.” The Fund's value reflects retirement and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… are at increased risk of paying more than necessary for goods and services. Specifically: 118 of 395 devices that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent … outlining revenues and expenditures was maintained in the accounting records. The audit included four recommendations … the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fOpinion 91-47
… should not be considered a part of the probate proceedings for purposes of fixing the filing fee charged by a … pursuant to SCPA, §2402(10)(iv), which section provides for a fee of $60 with respect to an "objection or answer in … should not be considered a part of the probate proceeding for purposes of fixing the filing fee charged by a …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 91-18
… town board is required to fix a reasonable compensation for the services of the confidential secretary or bookkeeper … adopt a code of ethics setting forth standards of conduct for the guidance of its officers and employees. A code of …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… with my fiduciary duty to maximize investment returns for the benefit of our members and retirees, these actions … and coal and modify its proxy voting guidelines to push for public companies to increase disclosure of their climate …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal & School Audits
… and sales tax. Additionally, the third-party purchase card vendor directly withdraws the monthly payments from the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAccounts Payable Advisory No. 49
… applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Travel Advisory No. 17
… to them. This policy includes meals provided to employees at unique assignments such as COVID-19 testing and … to support the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key … checks using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Patterson – Justice Court Operations (2020M-63)
… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63