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IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds … Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) Proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsInvestment Standard for NYS College Choice and NY ABLE Programs
… Session 2019-2020: S.6464 (Stavisky) – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsInvestment and Funding Choices Facing the MTA
On June 5, 2024, the Governor of the State of New York paused the implementation of the Central Business District Tolling Program (colloquially referred to as congestion pricing).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2025.pdfGreenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfVillage of Greene – Investment Program (2023M-112)
Determine whether Village of Greene (Village) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-village-2023-112.pdfVillage of Corinth – Investment Program (2023M-146)
Determine whether Village of Corinth (Village) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/corinth-village-2023-146.pdfLansing Fire District – Investment Program (2023M-62)
audit, lansing, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lansing-fire-district-2023-62a.pdfOpinion 2006-10
… district, with the approval of the legislative body of the county in which each affected district is located. Assuming …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… the Employees' Retirement System (ERS) will decrease from 18.2 percent of payroll to 15.5 percent, or about 15 percent. … there will be a decline in pension contribution rates as a result of solid investment returns," DiNapoli said. "Lowering … salary base during the period April 1, 2015 through March 31, 2016. Payments based on those rates are due by Feb. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … members. The District’s general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board should … 2011, through June 30, 2012, and the 2011 annual financial report filed with OSC was not accurate. The current Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… also do not obtain sales tax exemption or capital investment amounts annually, and therefore cannot determine … jobs created or retained, sales tax exemptions and capital investment. Perform and document client visits to determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDiNapoli: State Pension Fund Releases Annual Investment Return
… The Fund's value reflects retirement and death benefits of $14.7 billion paid out during the fiscal year. Employer contribution rates are determined by investment results over a multi-year … along with numerous other actuarial assumptions, including wage growth, inflation, age of retirement and mortality. …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnNYS Common Retirement Fund Announces Second Quarter Results
… was -0.52 percent, bringing the Fund’s estimated value to $178.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “On the … always, our diversified investment allocation positions us to maximize long-term value.” The Fund's positive performance …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Wyoming County Industrial Development Agency – Project Management (2015M-62)
… the IDA reported 32 active projects with reported capital investment totaling approximately $873 million. Key Findings … or made reasonable progress toward, targeted capital investment, employment projections or other goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectNYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2021-22 was 5.82% for the … Thomas P. DiNapoli. It ended the quarter with an estimated value of $268.3 billion. “The financial markets remain …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2021-22 was 1.15% for the … Thomas P. DiNapoli. It ended the quarter with an estimated value of $267.8 billion. “Market volatility brought returns …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsCapital – 2021 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY 2020-21, down from … by $421.9 million (322.1 percent). This category’s share of total capital spending increased from 1.3 percent to 4.5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… New York State Common Retirement Fund (Fund) now valued at an estimated $176.2 billion, the highest amount ever, for … a 10.38 percent return on investments and was valued at $160.7 billion. The value and rate of return for prior … the New York State Common Retirement Fund Fund now valued at an estimated $1762 billion the highest amount ever for …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billion