Search
New York League for Early Learning, Inc. Compliance With the Reimbursable Cost Manual (2015-S-43)
Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43.pdfNew York League for Early Learning, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-43) 90-Day Response
To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43-response.pdfOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-612023 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/2023-corporate-governance-stewardship-report.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.pdfCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.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.pdfTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… report - pdf] Objective Determine whether the Town of Brookhaven Local Development Corporation (Corporation) Board of Directors (Board) properly approved and monitored … Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not … City of Albany Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… surplus amounts. Ensure a deliberate and thorough audit of all claims prior to payment by establishing a claims auditing …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Monroe 2Orleans Board of Cooperative Educational Services Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Former Pulaski Assistant Village Clerk Courtney Dillabough was … by the State Comptroller’s office in partnership with the Pulaski Police Department and Oswego County District Attorney … Thomas P. DiNapoli. "I thank District Attorney Oakes and Pulaski Police Chief Martin for holding this public official …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … The Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. The Town contained … period. The Village was dissolved on December 31, 2012 and the Town has taken over the services the Village …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court … activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … designed or operating effectively to allow for proper accounting and reporting of financial activities. Bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request … Sachs among its members. The Fund owns shares of Best Buy and Nordstrom with estimated values of $32 million and …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energy