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2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdfChild Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdf2026 Corporate Governance Stewardship Priorities
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2026-stewardship-priorities.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-corporate-governance-stewardship-report.pdfDiNapoli: MTA Faces Its Greatest Challenges in Decades
… risk, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The … has fallen notwithstanding the largest job expansion in New York City's history," DiNapoli said. "Despite an infusion … to close the gaps, but those resources are not assured. New York City Transit has proposed a ten-year initiative with …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 90-54
… the eligible beneficiary defined as a surviving spouse who has not renounced survivorship rights in a separation …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-53
… INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with Insurance Law, … extent inconsistent. You ask how foreign fire insurance tax moneys should be allocated to each volunteer fire company … govern the distribution and use of foreign fire insurance tax moneys unless otherwise provided by a special law enacted …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-62
… authorizes town boards to establish capital reserve funds for the purpose of financing all or part of the cost of the … Town Law, §221(1) authorizes town boards to provide for the collection, separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and maintain "solid …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 99-16
… custodian's own negligence or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be … this clause appears to be inconsistent with our 15 Opns St Comp, 1959, p 37. In that opinion, this Office concluded … 76 NY2d 702, 559 NYS2d 239; Arocho v Town of Brookhaven , 71 AD2d 635, 418 NYS2d 474, affd 51 NY2d 778, 432 NYS2d 697; …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli and William Glasgall Op-Ed
… procedures that helped it regain and improve its fiscal standing in the markets. Dick, the former New York State … Volcker Alliance, where Dick was a director, released a study in January 2022 that pegged the total outstanding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives … a return of a full or partial payment previously made to them. These returns of payments are called “Refunds of … appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a … month but the system allows multiple accounting periods to be open simultaneously. The Office of the State … advisories regarding open accounting periods. Obligation Date – The Obligation Date is the date goods were received or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli Releases Executive Budget Report
… to slow and billions of dollars in settlement money are spent, according to an analysis of the $154.6 billion Executive Budget released today by State Comptroller Thomas P. … prepared each year following the release of the Executive Budget, provides information to assist in the evaluation of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Corinth – Investment … taxes may have been levied than necessary. Newcomb Central School District – Claims Audit (Essex County) District claims … overtime totaling $19,932. Wyandanch Union Free School District – Budget Review (Suffolk County) Auditors …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating … town’s code of ethics. The prohibited interest occurred when the board member’s business repaired a town dump-truck …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… may arise due to a variety of factors related to the outbreak and its economic impact. While estimates for State …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactDiNapoli Calls for Long-Needed State Debt Reform
… infrastructure projects languishes,” DiNapoli said. “Caps and other restrictions on debt set in statute have not … enacted the statutory Debt Reform Act of 2000 to impose caps on debt levels and debt service spending. The cap on … the limits. Weakened Guardrails To bypass the debt caps, new forms of state debt were created outside the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… and put in place all possible cost-savings and alternative revenue actions to minimize costs to drivers. Raising tolls … was spent on the bridge – more than half of the Thruway’s capital spending – with an additional $254 million budgeted … cost of the Cuomo Bridge and other projects, but remaining capital costs associated with the bridge have been financed …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… those next in line are not passed over and that available apartments don’t sit vacant.” The NYC HPD is the largest … on senior housing, including the Senior Affordable Rental Apartments Program (SARA), the federal Section 202 Supportive … positions, two applicants who received the same position number, and three who were kept on the waiting list even …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years