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DiNapoli: State Pension Fund Value $210.2 Billion
… Fund (Fund) earned an estimated 5.23 percent return on investments in the state fiscal year (SFY) that ended on March 31, 2019. The Fund closed the year with an estimated … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive … through March 31, 2014. Background The Rochester-Genesee Regional Transportation Authority (Authority) provides public … Other Related Audit/Report of Interest Rochester Genesee Regional Transportation Authority: Management of Employee …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programDiNapoli: State Pension Fund Value $178.1 Billion
… 2.26 percent in the TIPS portfolio and 1.81 percent in core fixed income. The Fund’s diversification strategy … of Fund's Total Investments Domestic Equities -0.54% 34.9% Core Fixed Income 1.81% 20.2% Non-US Equities -8.54% 13.1% … Absolute Return Strategies -4.78% 3.4% Cash 0.88% 2.5% Non-Core Fixed Income -0.07% 1.7% Opportunistic Alternatives …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionKent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37DiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… of Hurricanes Irene and Lee in 2012. In New York City, retail sales have continued to drive growth in tax …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013Westfield Academy and Central School District - Financial Management (2018M-67)
… the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Rural Rental Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing … of Agriculture (USDA). RRAP provides rental subsidies for low-income elderly and family tenants residing in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… rate does not exceed SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationOversight of Housing Discrimination Complaints
… and the related laws. Our audit covered the period from July 2019 through March 2025. About the Program The New … to contact the inquirer did not occur until more than 5 months (165 days) after CCHR received the inquiry. ▪ CCHR has … of 27 publicly initiated complaints. For the remaining six, on average, attorneys took nearly 4 months (115 days) to …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsOpinion 2003-2
… shall, within thirty days thereafter, hold a joint public hearing at one location within the proposed joint district … upon such proposal and shall cause notice of such public hearing to be published in a newspaper having general … from Charles D. Cook, State Senator, dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2RFQual0002 – Independent Examiner Services (Individual Physicians)
… Schedule) Attachment 1 (Fee Schedule) (Amended) Attachment 2 (Certifications) Attachment 3 (OSC Procurement Forms) Draft … NY 12236-0001 Note: some documents have been posted in Adobe Acrobat PDF format and may be opened with the free … Acrobat reader, available through this link: https://get.adobe.com/reader/ …
https://www.osc.ny.gov/procurement/rfqual0002Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in … controlling water losses and reducing water system costs. The Federal Environmental Protection Agency (EPA) has … A water accounting system helps to track water throughout the system and identify areas that may need attention, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… insurance buyouts that they may not have been entitled to during our audit period. The health insurance buyout … in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Opinion 89-47
… added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, 176(27), 181: A town board may, after a public … a proceeding must be undertaken pursuant to Town Law, §172-d. Absent the establishment of zones of assessment reflecting … be accomplished pursuant to the provisions of section 172-d of the Town Law. You also ask whether, once the territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 90-43
… town or village; (ii) a deceased paid member of the police force of the police department of the New York City transit … authority; or (iii) a deceased paid member of the police force of the police department of the New York City housing … 1, 1982) and was "retroactive to and deemed to be in full force and effect from and after September first, nineteen …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Cortlandville Fire District – Credit Cards (2020M-57)
… paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late payments and $192 for … a timely fashion to avoid incurring late fees and interest charges. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Selected Aspects of Discretionary Spending
… of transportation and related services within the greater Buffalo region. The Authority currently operates bus and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingOne-Year FAE – Special 20- and 25-Year Plans
… earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension … the earnings used in the one-year FAE exceed the average of the previous 12-month period by more than 20 percent, the …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering the shelters are being set up with a plan to get the services they need and transition to permanent …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersCompliance With Jonathan’s Law (Follow-Up)
… in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program In February 2007, … and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … of Addiction Services and Supports. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow