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DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors

… Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies that … one woman on its board, the Fund will vote against members of the board's governance committee standing for re-election. … their boards." The Fund holds shares in more than 400 public companies that have no women on their boards and more …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directors

DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes

… for worthy causes through check-offs on their personal income tax forms, but these funds often sit unused, according … eight causes that New Yorkers can support through personal income tax check-offs including fish and wildlife programs, … for worthy causes through checkoffs on their personal income tax forms but these funds often sit unused according …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causes

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Opinion 90-38

… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …

https://www.osc.ny.gov/legal-opinions/opinion-90-38

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 1 Members

NonContributory Plan information for ERS Tier 1 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1501/cost-living-adjustment

Cost-of-Living Adjustment – Non-Contributory Plan for ERS Tier 2 Members

NonContributory Plan information for ERS Tier 2 members under Section 75c CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1506/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members

Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustment

Cost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members

Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment

https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustment

Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)

… Director and Loan Committee prepare loan status reports for the Board. Ensure that loans are properly enforced. …

https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loan

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation that operates North America’s … within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit … terminus at the Tottenville Terminal. Adminstratively, SIR is a separate operating unit, reporting to Transit’s …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-follow

Oversight of Water Supply Emergency Plans (Follow-Up)

… years. Plans must include both an Emergency Response Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, … where it had been more than 10 years since the last ERP or VA submission, and some Water Systems had never …

https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-follow

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our … annual budgets must be submitted to the State Comptroller for examination and recommendations.  Key Findings The City’s … fund balance and appropriated $24,770 of fund balance for the water fund. However, the water fund already has a …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

Town of Cherry Valley – Budget Review (B25-4-7)

… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …

https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7

Village of Greenwich – Justice Court Operations (2014M-023)

… administrative services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and … Village of Greenwich Justice Court Operations 2014M023 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

Town of Pulteney – Financial Condition (2021M-24)

Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

City of Johnstown – Financial Management (2020M-134)

… maintained accurate and complete financial information to adequately manage operations. Key Findings City officials … not maintain accurate and complete financial information to adequately manage operations. The City Treasurer … (Council) did not have accurate financial information to monitor the City’s financial condition, and does not know …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

City of Johnstown – Information Technology (2020M-127)

… failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Town of Throop – Highway Department (2021M-115)

… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Town of Tioga – Long-Term Planning (2022M-181)

… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

Town of Butler – Financial Management (2024M-119)

… for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual Financial Report … eight recommendations to help improve the Town’s financial management. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119