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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.pdfState Agencies Bulletin No. 2343
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of … Information: The PEF OFPC Uniform Maintenance Allowance is supplemental taxable income, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2040
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of … Information The PEF OFPC Uniform Maintenance Allowance is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program … whether the Adult Career and Continuing Education Services Vocational Rehabilitation ACCESVR Supported Employment Program achieved …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 2132
… withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2132-2022-2023-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 2219
… bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2023-2024 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance Allowance. Affected … bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2219-2023-2024-uniform-maintenance-allowance-employees-fire-protectionSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… complete report – pdf] Audit Objective Determine whether Southern Westchester Board of Cooperative Educational … Determine whether Southern Westchester Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, according to a report … Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Upstate Transportation Authorities Suffer Revenue Plunge
… Regional Transportation Authority (RGRTA) and the Niagara Frontier Transportation Authority (NFTA) serve more … Authority 882,899 5,550,000 11,000,000 $124,923,243 Niagara Frontier Transportation Authority 1,127,983 … the loss of parking, food and retail revenue at Buffalo Niagara and Niagara Falls International Airports due to …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… for AIDA’s day-to-day operations. For 2023, AIDA reported 16 active projects with project costs totaling $102 million … documentation for project approval or properly monitor the 16 active projects. AIDA officials did not require project … documentation for project approval or properly monitor the 16 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsState Agencies Bulletin No. 1842.1
… to notify agencies of the updated AC-2772 Direct Deposit Form for NYS Employees (Rev. 01/2021), and to provide guidance to agencies when processing the new form. Affected Employees All New York State (NYS) employees … is to notify agencies of the updated AC2772 Direct Deposit Form for NYS Employees Rev 012021 and to provide guidance to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Unified Court System Bulletin No. UCS-347
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2024 Uniform Allowance and Uniform Blazer … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the December 2024 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … of the financial application system administrator account on the audit trail reports. Assign user account permissions … corrective action. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessSUNY Bulletin No. SU-349
… of OSC’s automatic processing of the July 2023 Increase to Location Pay and Location Mid-Hudson Pay and provide instructions for payments … of New York and UUP, provides for a July 2023 increase in Location Pay and Location Mid-Hudson Pay. Effective Dates: … of OSCs automatic processing of the July 2023 Increase to Location Pay and Location MidHudson Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor … originated. If an address is not selected on the Invoice tab , the system will populate the default address associated … Select the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceDivision of Housing and Community Renewal Bulletin No. DH-125
… Unit (RRSU) Performance Advances and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and DC 37, provides for payment of performance advances on April 1 to eligible DC … Salary Schedule (currently in effect) are eligible for the April 2023 DC 37 RRSU Performance Advance provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceOpinion 89-38
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to … beneficiaries of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school … employees who elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased …
https://www.osc.ny.gov/legal-opinions/opinion-89-38