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Environmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel Security Role) how to report retirees using the Post-Retirement Reporting page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfTransforming Into Construction and Development (2023-S-49) 180-Day Response
To determine whether the reorganization of MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels for customers, process efficiencies, and cost reductions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s49-response.pdfDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… The former owner of a Queens-based special education provider, who pleaded … with physical, developmental and emotional disabilities of the help they need,” DiNapoli said. “His conviction today … money.” In July 2012, DiNapoli’s office issued an audit of Bilingual SEIT & Preschool Inc. that found Park …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… projects healthy growth in tax receipts and federal aid for the current fiscal year, but raises concerns about … Thomas P. DiNapoli. The $177 billion spending plan for SFY 2019-20 is up $6.2 billion from SFY 2018-19. “While … savings might be achieved. PIT receipts, which account for 64 percent of all taxes anticipated to be received this …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansHuntington Man Pleads Guilty to Grand Larceny
… those who attempt to defraud them to justice.” Johnson's arrest was the result of a joint investigation by the Suffolk …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyOpinion 94-2
… discussed in the opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city … of the city council while on official business from paying parking meter fees when parking their personal vehicles in …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Opinion 90-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment of position of deputy town police … board of a town which has established a police department and has appointed the town supervisor as commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 88-53
… employer who were such employees on or before June thirtieth, nineteen hundred seventy three." [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total tax … issued today by State Comptroller Thomas P. DiNapoli. "July was the first month in this fiscal year that personal … Overall tax collections totaled $23.1 billion through July 31, a decline of $1.1 billion or 4.6 percent from the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, … including a 17 percent increase in attendance at the Baseball Hall of Fame in 2014. Auditors noted that the … induction class of 2014, which included former New York Yankees Manager Joe Torre. DiNapoli’s office recommended: …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXI-A.8 Payment Tolerances – XI-A. Purchasing
… of this section is to advise Business Units that the Office of the State Comptroller (OSC) approved the use of … (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary … Unit contracts. Process and Transaction Preparation: Preferred Source, Centralized Contract, and Discretionary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXI.4 Overview – XI. Procurement and Contract Management
… service agreements that support the mission of an agency by ensuring that critical services are provided. … service agreements that support the mission of an agency by ensuring that critical services are provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… action by the U.S. Securities and Exchange Commission (SEC) to mandate corporations disclose the risks they face … by the sustainability nonprofit, Ceres — we call on the SEC to require all corporations to disclose their climate … for protecting investors’ assets. We believe the SEC should adopt climate disclosure rules and metrics that …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeOversight of Juvenile Detention Facilities (Outside New York City)
… plans. Further, under the Regulations, local detention facility staff must meet certain training requirements and … the physical and mental health of youth entering the facility and missing individualized de-escalation plans. We … and cardiopulmonary resuscitation (CPR) training. At one facility, OCFS issued a performance improvement plan—which …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… To determine whether the New York City Department of Social Services is administering the City Fighting … crisis. In October 2018, the New York City Department of Social Services (DSS) launched its CityFHEPS rental … Management System, the system of record for various social services programs in New York. For example, data …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. The objective of … the expenses of administering the Acts. We found that, in general, the Department was appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Agencies Bulletin No. 2316.1
… Bulletin Supersedes Payroll Bulletin No. 2316 Purpose: The purpose of this bulletin is to provide information and processing … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… complete report - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts. Determine whether claims were for … Determine whether the Grand Gorge Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151