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Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… pay tuition to Spotted Zebra for these services using reimbursement rates set by SED; the State, in turn, … Zebra reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines … that did not comply with SED’s prescribed requirements for reimbursement. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualHoltsville Fire District – Financial Management (2025M-4)
… fiscal activities and safeguarding its resources. To properly manage financial operations, the board should … that will be available at the end of the fiscal year to use towards the next year’s budget and the expected real … not greater than necessary. Reserve funds are established to provide resources for an intended future use with a clear …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… processes to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring … required inspections requested for the sale of nucs and queens as well as all those requested for transport for the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind Newmeadow officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… Services to Offer Home Repairs to the Elderly (RESTORE) program contributed to delays in urgent home repairs for seniors. The audit found the agency needs to do more to … half of New York’s counties received funding under the program. “The RESTORE program has been a vital resource for …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersOpinion 89-12
… OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and … OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and … CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and …
https://www.osc.ny.gov/legal-opinions/opinion-89-12CUNY Bulletin No. CU-573
… Employees represented by District Council 37, Local 2054 in Bargaining Units TK, TY and SF Effective Date(s) Paychecks … Questions Questions regarding the calculation process can be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-573-dc37-local-2054-dues-and-agency-shop-fee-increase2023 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 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.pdfNYS Common Retirement Fund Announces Third Quarter Results
… mortgages (29.1 percent), private equity (7.6 percent), real estate (6.4 percent), absolute return (3.4 percent) and opportunistic alternatives and real assets (0.8 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsFare Revenue Considerations for the Metropolitan Transportation Authority
… by a period of economic growth and regular, anticipated fare increases. OSC selected 2010 as a baseline year for this … and 2019 which, coupled with increased ridership, led to a fare revenue increase of 38.5 percent by 2019, to nearly $6.4 … its subsidies from county budgets and by the Washington, D.C. budget. It is also notable that two of the systems, RTA …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityOpinion 92-26
… expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a … In general, the amounts charged back need not appear in a city, town or village budget, but must be added to the next succeeding city, town or village property tax levy. 1987 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… - pdf] Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained … Determine whether Wheelerville Union Free School District District officials maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Sodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District District officials ensured only appropriate necessary and authorized software was installed on District computers
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Orleans County – Court and Trust Funds (2014M-043)
… activity is properly recorded and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Ending Your Membership – New Career Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited service and …
https://www.osc.ny.gov/retirement/publications/1515/ending-your-membership