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2026 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.pdfDOHMH Language Services - Chinese – (traditional Hong Kong)
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-hk.pdfDOHMH Language Services - Chinese- simplified
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-cn.pdfDOHMH Language Services - Spanish
An audit released today by State Comptroller Thomas P. DiNapoli found that the New York City Department of Health and Mental Hygiene (DOHMH) does not consistently provide or track required language services across its public health clinics and other public-facing programs for patients and clients wh
https://www.osc.ny.gov/files/press/pdf/dohmh-langagues-services-es.pdfOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … of the new storage tank may be allocated. Section 99-d(1) of the General Municipal Law provides that the governing … of the several districts to share that cost. Under Article 5-G of the General Municipal Law, (§119-m et seq. ), …
https://www.osc.ny.gov/legal-opinions/opinion-89-28DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending … years ahead. However, the city’s ability to cut spending is limited to what it has discretion and control over, … very real fiscal and operational challenges. The city is limited in where it can make adjustments, and all …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesState Agencies Bulletin No. 1429
… employees must have worked at least twenty (20) hours per week to be eligible. An employee who otherwise meets the … advice. Questions Questions regarding eligibility for this payment may be directed to the Governor’s Office of Employee Relations. Questions regarding this bulletin may be directed to the Payroll Earning mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… intended to come from an annual auction of allowances to emit greenhouse gases. Regulations which will specify sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation … To determine if the Board of Directors of the Fuller Road Management Corporation …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentVillage of Monticello – Board Oversight (2016M-337)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and … had not attended mandatory training required by New York State Town Law. The District did not always use …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Village of Catskill – Accounting Records and Reports (2024M-66)
… and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… controls over the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of New York’s cities … City), and towns, as well as nearly all* villages. While AIM payments to cities are made at various times throughout … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: NYRA's Future Uncertain
… such a plan, NYRA’s long term solvency could be a long shot.” In September 2008, upon renewal of its exclusive …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainOpinion 88-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … participants are authorized to invest. The fiscal officer of a participating school district or municipality may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-46