Search
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.pdfOpinion 90-21
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers … and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 94-30
… of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first unnumbered paragraph of CPLR, §8018(a). This is in … to collect a fee of $100 for the assignment of an index number to an action pending in a court of which he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-94-30State Agencies Bulletin No. 2296
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … The purpose of this bulletin is to notify agencies of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Rockland County – Budget Review (B23-6-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court Administration (OCA). Overview … To explain the new certification process resulting from the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsContract #C001191 – Leadership Development Program for OSC
… Information, as it becomes available, will be available for download through the following links: Draft Contract , in …
https://www.osc.ny.gov/procurement/contract-c001191Village of Arkport – Water Fund Financial Operations (2020M-45)
… whether the Village Board effectively managed the water service's financial operations. Key Findings Complete … As a result, the Board could not adequately monitor the water fund's financial operations. The Board did not properly segregate water billing and duties or establish compensating controls. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanState Agencies Bulletin No. 1711
… agencies of the content information for the 2018 Form W-2 Affected Employees All employees who received a Form W-2 … City University of New York (CUNY), will receive only one (1) Form W-2. Employees who worked for more than one agency in … employees only, deductions for Dependent Care, Health Care Flex Spending Account and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018CUNY Bulletin No. CU-424
… Affected Employees CUNY employees in the following titles: Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Campus Security Assistant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowanceCUNY Bulletin No. CU-442
… Purpose To explain the procedures for processing the June 2012 Uniform Allowance Payment Affected Employees CUNY … Payments may be submitted in Pay Period 6C, checks dated June 28, 2012 Background The Uniform Allowance Payment for … Uniform Allowance for CUNY Campus Security Titles for June 2012 Title Eligibility Requirements Amount Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowanceWatkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Palmyra - Justice Court Operations (2019M-202)
… a timely and accurate manner. Key Findings The Justice’s cash balances exceeded known liabilities by a total of $6,444 … seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution … that monthly accountabilities are performed, available cash reconciles with liabilities, and any differences are …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202State Agencies Bulletin No. 1220
… To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2013. 2012 Form W-2 Content 2012 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 1118
… To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2012. Effective Date(s) 2011 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1373
… agencies of the content information for the 2014 Form W-2. Background According to IRS Publication 15, Circular E for … include earnings paid in paychecks dated: Administration: 1/01/14 through 12/31/14 Institution: 1/09/14 through … employees only, deductions for Dependent Care, Health Care Flex Spending Account and Non-taxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014State Agencies Bulletin No. 1629
… agencies of the content information for the 2017 Form W-2. Background According to IRS Publication 15, Circular for … City University of New York (CUNY), will receive only one (1) Form W-2. Employees who worked for more than one agency in … employees only, deductions for Dependent Care, Health Care Flex Spending Account and Non-taxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1629-form-w-2-wage-and-tax-statement-calendar-year-2017