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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.pdfDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… and improvements over the next two decades, according to a report issued today by State Comptroller Thomas P. … inconvenience for residents and businesses. New York needs to significantly invest in this area, or we're going to suffer the consequences. Unfortunately, paying for these …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: Local Sales Tax Growth Slows
… growth since the end of the 2008-09 recession, according to a report issued today by State Comptroller Thomas P. … the state grew by $439 million, or 3 percent, from 2013 to 2014. In 2013, the growth rate was 5.2 percent. New York’s … in monitoring their revenues and spending and be ready to tighten their belts should this slowdown continue.” …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli Honors Hispanic Leaders
… 1199 SEIU, UHWE Judith Aucar, Executive Director, El Centro Hispano, Inc. State Comptroller DiNapoli and event … American Advancement; Judith Aucar, Executive Director, El Centro Hispano, Inc. and Yadira Ramos-Herbert, Mayor of New …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersOpinion 94-19
… sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund) … periodic interest is payable issued in 1993 is chargeable to a countys debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 89-23
… or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in … of Parole to utilize space in the village hall several times per month without consideration or for nominal … of Parole to utilize space in the village hall several times per month without consideration or for nominal …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village … a situation where a county distributed sales tax revenues to towns and villages in the county in a manner which did not …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Employment Recovery Is Slow for New Yorkers with Disabilities
… face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, … a new high in 2022, while the share in New York continued to decline from pre-pandemic levels. These data highlight the …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesNew York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … New Yorkers working in lower-paid sectors continue to suffer a disproportionate share of job losses statewide …
https://www.osc.ny.gov/reports/covid-19-september-30-2020New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… Edition While Some New York Industries Are on the Path to Recovery, Others Are Not Job losses from the pandemic and … New York declined by nearly 2 million jobs from February to April 2020. New data released by the State Department of … increased only slightly, by a net of 3,700 jobs, compared to a net 45,300 jobs added in January. The leisure and …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… FUND SFS Fund Value Fund Title 10000 Local Assistance Account 10050 State Purposes Account 10100 Tax Stabilization Reserve Account 10150-10151 … Program on Occupational Safety and Health Fund 21300-21301 Lawyers' Fund for Client Protection 21350-21351 Equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… From moving people into and around New York City to delivering food and storing goods, the transportation and … At the same time, demand for goods skyrocketed due to shifts in consumer and business buying behaviors amid the … From moving people into and around New York City to delivering food and storing goods the transportation and …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven … the State’s Medicaid program. DOH uses two methods to pay for Medicaid services: fee-for-service (FFS) and … processing and payment system) for services rendered to Medicaid recipients. Under the managed care method, DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Objective To determine the extent of implementation of the five … public corporation authorized by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter 469 of the Laws of 1989 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 12, 2023. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2023 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New … airports. The audit covers the period from January 1, 2002 to December 31, 2013. Background New York City (City) and the … December 31, 2050. It amended an existing lease, scheduled to expire in 2015, and is the culmination of 13 successive …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two … chain, depending on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among … cents in 2021. Transactions exempt from PBT include sales to federal, state, and local governments and sales of certain …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Objective To assess the extent of implementation of the three … and energy security in the State. EO 88 is intended to accomplish broader State policy goals, such as reducing … covered agencies and authorities (collectively referred to as Affected State Entities, or ASEs) by April 1, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow