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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.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.pdfIT Contingency Planning – Information Technology Contingency Planning
… In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes in the event of …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningTown of Waterford - Town Clerk Collections (2018M-265)
… intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to substantiate the date … stubs and postmarked envelopes to support real property tax payments. Except as specified in Appendix A, Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… consultant, Pitts Management Associates, Inc. (PMA), charged Downstate $83,156 in questionable travel and lodging … reimbursement for alcohol. In addition, the then president charged his Bermuda airfare and some of his lodging at the … examination of all travel-related expenses – that PMA charged and Downstate approved – for reasonableness, and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsRetirement
… State and Local Retirement System NYSLRS offers services for the public members retirees and employers of New York …
https://www.osc.ny.gov/retirementNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial … was to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial … To determine the extent of implementation as of April 17 2025 of the 13 recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followOversight of Certified Homeless Shelter Food Services
… basis. To this end, some shelters cook their own food on site while others have their food catered. Regardless of … 64 family shelters). Of these, 100 either cooked food on site or had food catered. Residents cooked their own food at …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOperational Advisory No. 34
… a new activity that is related to a Federal Customer Contract (Grant), a two-step process is required every time … combination to the corresponding Federal Customer Contract line using the Customer Contract section of the Project Guide to ensure accurate … New Project Activity to an existing Federal Customer Contract …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Objective To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … (Restriction Program) was created to reduce the cost of inappropriate utilization by identifying Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientCompliance With Executive Order 95 (Open Data)
… of General Services (OGS) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, … the requirements of EO 95; however, certain aspects of the order have not been fully addressed. There is limited … the Office of General Services is complying with Executive Order 95 including providing in a timely manner publishable …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataSelected Management and Operations Practices
… electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent … to electric vehicle (EV) charging as early as 2011. The Charge NY program, unveiled during the 2013 State of the … NYPA electric vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… new highlight of budgetary efforts to manage inclement weather and climate change are also welcome additions to its …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli Releases Climate Action Plan
… New York State Comptroller Thomas P. DiNapoli today released a Climate Action Plan to protect and invest … New York State Comptroller Thomas P DiNapoli today released a Climate Action Plan to protect and invest …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planLincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of … for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed the reserves with …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228CUNY Bulletin No. CU-472
… Employees CUNY employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-472-cuny-december-2013-uniform-allowanceCUNY Bulletin No. CU-417
… Employees CUNY employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-417-cuny-december-2010-uniform-allowanceCUNY Bulletin No. CU-436
… Employees CUNY employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-436-cuny-december-2011-uniform-allowanceWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a … West Glens Falls Fire Company No 1 Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m