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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-corporate-governance-stewardship-report.pdfFacilitated Programs to Assist Small Businesses (2022-N-4)
To determine whether the New York City Department of Small Business Services (SBS) provided available services under programs to small businesses to assist them in obtaining funding for opening, operating, and expanding their businesses. The audit covered the period from July 2019 to November 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22n4.pdfState Agencies Bulletin No. 2124
… Purpose As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … Comptroller and Attorney General; officers and employees of the judiciary; and officers and employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-11-30-22.pdfNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfLocal Sales Tax Data, Reports and Resources
… York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesEconomic and Demographic Trends – 2022 Financial Condition Report
Provides information about the States Gross Domestic Product wages unemployment rate and population growth
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… a complete recovery as visitor spending and related tax revenue have surpassed pre-pandemic levels, according to … New York City,” DiNapoli said. “Visitor spending and the tax revenue this industry generates already exceed … a record $4.9 billion in sales and other tourism-related tax revenue for the city in fiscal year (FY) 2024, a 16% jump …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… 21% in transportation and utilities and nearly 20% in manufacturing. The foreign-born labor force in the … ended the program for people coming to the U.S. from El Salvador, Haiti, Nicaragua, Sudan, Nepal and Honduras. … to older workers. In 2023, the unemployment rate was 15% for 16-to-24-year-old immigrant workers, which was up …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakLimitations – Career Plan
… or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding … of 20 percent is excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in your FAS calculation if: Your date of membership is before April …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be included in … that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier 6 If the … the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits for Tier 6 page for more …
https://www.osc.ny.gov/retirement/publications/1511/limitationsLimitations – Regional State Park Police Plan
… immediately preceding your date of retirement. Tiers 2 and 3 If the earnings in any year included in … of your FAS. Earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/limitationsLimitations – State University Police Plan
… of overtime that can be included in your FAS is limited to 15 percent of your salary in any given year. Tier 6 If the earnings in any year included in the FAS period … (please refer to our Overtime and Earnings Limits for Tier 6 page for more information). Also excluded are earnings from …
https://www.osc.ny.gov/retirement/publications/1823/limitationsLimitations – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/limitationsLimitations – En-Con Police Officers Plan
… 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period used in the FAS calculation cannot exceed the earnings in the preceding 12-month period by more than 20 …
https://www.osc.ny.gov/retirement/publications/1822/limitationsDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… steepest drops of any state in international tourism in 2025, with overseas travelers falling 3% — a loss of over … Gross Domestic Product (GDP) was flat through 2025, hotel occupancy fell 1.2%, and employment trends were … at state parks fell by more than 2.3 million in 2025, led by declines at Jones Beach, Bear Mountain, and Niagara …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exports