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Investing in New York
… $2.64 billion committed to the program (as of March 31, 2025) $1.9 billion invested in 600 New York State companies … to invest (as of March 31, 2025) Employees increased from approximately 29,500 to over 46,000 (as of March 31, … Over 300 completed investments, returning $1.7 billion for the Fund on $910 million invested (as of March 31, 2025) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkState Agencies Bulletin No. 2082
… must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… [read complete report - pdf] Audit Objective Determine whether Tuxedo Union Free … Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES … and indicated they have initiated or planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES Board of Education Board and officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 through 2020-21. When … balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … corrective action. … Determine whether Oswego County Board of Cooperative Educational Services BOCES claims were audited …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
Determine whether the Herkimer County Industrial Development Agency HCIDA Board and officials properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectVillage of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… complete report – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) … plan or sufficiently monitor the Project . As a result, total costs to complete the Project exceeded the grant revenues received …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsSalmon River Central School District – Foster Care Student Tuition (2022M-168)
… who were enrolled at other school districts during the 2018-19 through 2021-22 school years. The District overpaid tuition by $58,277 for 11 foster care … calculated before issuing payments. Consult with the District’s legal counsel concerning options available for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that … in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … with legal counsel to review identified overpayments in this report and, where appropriate, take action to recover … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDiNapoli Releases Lower Manhattan Economic Snapshot
… of Lower Manhattan over the past 15 years,” said Jessica Lappin, President of the Alliance for Downtown New …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotSchedules of Employer Allocations and Schedules of Pension Amounts – 2022
New York State and Local Retirement System's Schedules of Employer Allocations and Schedules of Pension Amounts Report for Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/retirement/resources/pdf/schedules-emp-allocations-pen-amounts-2022.pdfCity of Newburgh – Budget Review (B21-6-13)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/city-newburgh-budget-review-b21-6-13.pdfNew York City Budget Balanced But Economic Risks Have Grown
… of $4.2 billion, according to a report released today by State Comptroller Thomas P. DiNapoli. The surplus was … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… financial position as federal aid dwindles, according to a report issued today by New York State Comptroller Thomas … its budget gaps that will impact riders. The MTA needs to lay out what is at stake and explain to the public what options it’s considering to close budget …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demand