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Open Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdf2024 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/2024-corporate-governance-stewardship-report.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-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
… has been slow to reverse the deterioration in service and its financial plan entails considerable risk, according … in crisis. Service has deteriorated on the city's subways and buses, the Long Island Railroad and Metro-North. Subway ridership has fallen notwithstanding …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 90-54
… OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in matrimonial actions) DOMESTIC … constitute marital property subject to the equitable distribution provisions of the Domestic Relations Law, and, … been asked to discuss the procedures for the equitable distribution of retirement benefits payable from the New York …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 90-1
… supra ). Under such an agreement, the town may agree to pay an amount toward equipping, operating and maintaining a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax … Concerning how foreign fire insurance tax moneys should be allocated to each volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … is in response to your inquiry concerning the propriety of an indemnification provision in a proposed custodial … for the reasons set forth below, that a town may include an indemnification clause such as the one set forth above in …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller Thomas P. DiNapoli and William … Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and 2021, the … and other COVID-19 pandemic-related challenges. The New York State Comptroller's office issued a report showing …
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
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … is the primary source of information. The original voucher ID must be entered in the “Related Voucher” field in the AP … original vouchers is permissible only if the same Vendor ID was used on all the original vouchers. In this case only, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli Calls for Long-Needed State Debt Reform
… reform measures: Establish Comprehensive, Binding Debt Limits. Meaningful debt reform needs to be addressed through a binding constitutional amendment to impose limits on all existing and future state debt. The calculation … plans. Provide Accountability to Voters. State debt limits should be subject to voter approval, and all state …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… to shelter to gas,” DiNapoli said. “The Thruway should be more transparent with the public and disclose critical … actions to minimize costs to drivers. Raising tolls should be the last option, and the Thruway has more work to do.” In … financial obligations . While the Thruway was intended to be mostly self-financing, it benefited from $2.3 billion in …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… could lower tax revenues by more than $7 billion. Governor Cuomo requested DiNapoli examine the revenue projection that … is due April 1. The full text of the letter to Governor Cuomo is below: Dear Governor Cuomo: In response to your March 10, 2020 letter, the Office …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… applied. They found 24 seniors who received higher (worse) spots than they should have been. For example, a senior who …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsDiNapoli Releases Executive Budget Report
… 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 … tax revenues this year,” DiNapoli said. “Yet structural budget challenges remain, and we cannot count on …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report