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State Comptroller DiNapoli Releases Municipal and School Audits
… issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight … was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services … – Physical Accessibility to Programs and Services (Orange County) Of the 595 applicable physical accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsExamples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsComptroller DiNapoli Releases School Audits
… his office completed audits of the Carthage Central School District , the Norwich City School District and the Richfield Springs Central School District . “In an era of limited resources and … his office completed audits of the Carthage Central School District the Norwich City School District and the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsOpinion 89-32
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … more than 5% of the stock. Even if the treasurer does not have a prohibited interest in the lease, the treasurer's … be disclosed. You ask whether a county treasurer would have a conflict of interest by virtue of the county's renewal …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Argyle Central …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… DiNapoli said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are one of the nation’s strongest … (7.76%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterHancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Village of Fort Plain – Leave Benefits (2020M-101)
… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101NYSLRS Fact Sheet
… Overview The New York State and Local Retirement System (NYSLRS) administers two distinct … are: The Employees’ Retirement System (ERS) The Police and Fire Retirement System (PFRS) Member Information (as of … of March 31, 2025) Average pension for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetSubmitting Your Payment – Legacy Reporting
… Debit The easiest way to send NYSLRS your monthly payment is by direct debit. Rather than sending us a check, we can … clearing house (ACH) system . Wiring funds using ACH is: Fast. It eliminates unnecessary handling by mailrooms, … account will be debited. You can mail the form (address is on the form) or email the signed form as an attachment to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which reaffirmed his … agreed. In an earlier review of the records of South Island, the Comptroller determined that the two … future waivers of Empire plan member's co-payments. South Island and one of the non-participating doctors challenged …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… As of Dec. 31, the Fund had 41.84% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private equity … initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topOpinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11One-Year FAE – Special 20- and 25-Year Plans
… Tier 2, 3 (Article 11) and 5 members are eligible for this benefit if your employer adopted it. Tier 6 members are only eligible for this benefit if your employer adopted it before April 1, …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… through September the middle of State Fiscal Year SFY 202526 $7022 million higher than financial plan estimates …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… established policy guidelines (guidelines) and ensured businesses complied with loan agreements. Key Findings … accordance with established guidelines and did not ensure businesses complied with their agreements. The Loan Review … second by $15,710 or 76 percent. Officials did not verify businesses’ self-reported job creation and retention numbers …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingScio Central School District – Capital Assets (2024M-45)
… key information such as the initial cost, current value, salvage value or the individual assigned custody of the asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Maximum Reportable Days – Legacy Reporting
… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysDiNapoli Releases October State Cash Report
… revenue,” DiNapoli said. “As the 2015-16 Executive Budget is prepared, it is important to separate non-recurring from recurring … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-report