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DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

State Comptroller DiNapoli Releases Local Government Audits

… recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-audits

Boquet Valley Central School District – Procurement (2021M-132)

… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements. Seven contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132

Wayne Central School District – Property Disposal (2021M-161)

… disposals of District property. We examined the District’s disposal of 15 school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, District officials do not have … written policy and detailed procedures for the sale and disposal of District property to ensure that the District …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Pompey Hill Fire District – Financial Management (2021M-136)

… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity … all funds received and disbursed were properly accounted for. Deposits were not always supported by school deposit … Free School Districts Districts clubs properly accounted for supported deposited and used extraclassroom activity ECA …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

Garden City Union Free School District – IT Asset Management (2023M-161)

… be located. Eleven IT assets (computers, smartboards, and printers), including seven with estimated combined costs of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… were maintained, they did not ensure required annual audits were completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

Town of Byron – Procurement (2024M-11)

… paid approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our …

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

East Meadow Union Free School – Overtime (2022M-118)

… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Chappaqua Central School District - Fixed Assets (2022M-186)

… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186

Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)

… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with … Town of Alexandria Justice Court Time and Attendance and …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operations

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Border City Fire District – Board Oversight (2024M-137)

… the Chief. Ensure the Treasurer received, accounted for and dispersed all District money. Annually audit the … The former Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

Dutchess County – Contract Monitoring (2023M-142)

… compliance with contract guidelines. Monitor the contract to ensure that the agreed-upon contract amount is not … agreed with our findings and indicated that they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142

Village of Earlville – Collections (2024M-128)

… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128