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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.pdfX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… refund payments to individuals, some of which are the only payment an individual receives from the State. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added … $18,600 were found at different locations than shown on the inventory list. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mOther Bulletin No. 40
… at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/16 Salary … 2017 SCF CSEA Performance Advance which resulted in Job Rate: Lateral position change from a Non-SCF CSEA position … the employee’s salary was equal to or greater than job rate to a SCF position with a higher job rate Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-40-april-2017-suny-construction-fund-scf-civil-serviceManagement of the Student-School Matching Algorithm
… selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 through … and the studentschool matching algorithm used in high school admissions …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … Tier 2 and 3 (Article 11) Members The following rules apply when borrowing against your contributions: You must be … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… payments to the providers. The audit covered the period October 1, 2016 through March 31, 2017. Background The Department of Health (Department) … Department of Health: Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016 (2015-S-74) Department …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017Infrastructure Inspection and Maintenance (Follow-Up)
… on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection scheduling … performs routine operational and reliability checks of the Canal System’s critical structures, it had not performed … reconstruction, development, and improvement of the Canal system. At the time our follow-up fieldwork was …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followDiNapoli: Better Oversight Needed for Youth Jobs Programs
… York State Comptroller Thomas P. DiNapoli today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the … participating businesses hired only people who qualified for the program and that the tax credits they were given were …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsState Agencies Bulletin No. 1956
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Agencies Bulletin No. 1864
… amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Comptroller DiNapoli Releases Audits
… Insurance Program, administered by the Department of Civil Service (Civil Service). In accordance with Civil Service’s … to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … the Fund’s Director of Compliance and the OSC Inspector General at [email protected] in the event it becomes …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeVillage of Suffern - Budget Review (B20-6-2)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… for Medicaid recipients diagnosed with end stage renal disease who were entitled to Medicare coverage at the time of … for claims billed with incorrect information pertaining to other health insurance coverage that recipients had; $357,498 … claim that was billed at a higher level of care than what was actually provided; and $25,354 in improper payments …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Oversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety … To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of School Safety …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… using this NYSLRS template will be given priority review. Draft a DRO proposal. When completing the DRO template, … marital property and may be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-template