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Selected Aspects of Subway Station Safety
… Background New York City Transit (Transit) is responsible for providing public transportation in New York City, carrying an average of 5.65 million … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 469 subway stations is one …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyFund's Mission, Values and Investment Philosophy
… with exceptional people and the highest standards for ethics and investment management. Core values We commit … these values every day: Performance We expect and strive for Fund performance sufficient to achieve our mission. … We consider environmental, social and governance factors in our investment process because they can influence both …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Hazardous Materials and Waste
… is the largest comprehensive system of public education in the nation, comprising 64 autonomous campuses. In 2015-16, … SUNY maintains a central administrative office in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, … resource to provide tools, training, and communication for the campuses on best practices and compliance issues, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteOversight of Certified Homeless Shelter Food Services
… receive adequate food services. DHS, an administrative unit of the New York City Department of Social Services, is …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… appropriate records were maintained and reports were filed in a timely manner? Audit Period January 1, 2024 through July … 1 detailed financial data reports, were created and filed in a timely manner. As a result, the risk of errors and … audit of the District’s books since fiscal year 2018. In the absence of an annual audit, there is no independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… their beneficiaries. “As investors, we’re concerned that many fossil fuel companies are responding to global warming’s … for the long-term.” In response to investors’ repeated calls for more information, many fossil fuel companies have … produce emissions that contribute to it. But when asked how laws and regulations to prevent climate change may affect …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Police Bulletin No. SP-233
… Employees: Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. Effective Dates: 2022 … Leave of Absence/MLL (Mil Lv) on 11/01/2022 are eligible for Hazardous Duty Pay. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-paySUNY Bulletin No. SU-274
… Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New York State Education … Benefit Plan based on the agency’s review of the “two-year look back” salary. Public query TWO_YEAR_LOOKBACK_SUNY_ORP … from each row must be combined to determine the “two-year look back” salary. The query will prompt for: Calendar Year – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Village of Washingtonville – Budget Review (B26-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 … million to liquidate the accumulated (actual) deficits in the Village’s general fund, water fund, sewer fund and … Certain significant revenue and expenditure projections in the proposed budget appear unreasonable. In addition, the …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1State Comptroller DiNapoli Releases Municipal & School Audits
… the fire department cancelled the annual SHP Training for all 131 of its uniformed personnel. City of Watertown – … officials did not properly record, tag and account for capital asset purchases. As a result, the district has an … adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Presses Companies on Political Disclosure
… Retirement Fund (Fund), today announced that the Fund has reached an agreement with Hilton Worldwide Holdings Inc. to fully disclose its political spending and has filed shareholder proposals seeking the same disclosure … restraints on corporate political spending, DiNapoli has made it a priority to engage the Fund's portfolio …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureDiNapoli Releases Climate Action Plan
… Fund. DiNapoli’s Climate Action Plan follows his April 16 release of a report from the Decarbonization Advisory Panel , … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million … been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by … from programs; policymakers have to consider retooling or reconfiguring some of these services to ensure broader … audit , state agencies should improve their financial literacy programs, particularly through greater outreach to …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationState Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … and equipment; or the effect these decisions would have on the district’s fund balance and the tax levy. City of …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-227
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … State and the Police Benevolent Association and provides for a 2% General Salary increase effective April 1, 2022 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedNorth Brookfield Fire District – Board Oversight (2026M-2)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … the Secretary-Treasurer: Performed bank reconciliations for the District’s checking account to ensure the District’s … the adjusted bank balance. Maintained accounting records for the District’s reserve bank account, which had a balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2SUNY Bulletin No. SU-302
… Purpose The purpose of this bulletin is to provide agency instructions for … Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesTown of Amherst – Employee Benefits (2025M-90)
… 1, 2023 – May 22, 2025 Understanding the Audit Area In addition to established wages and salaries, towns often … in separation payments and nearly $618,000 in compensation for employees performing additional work during the audit … and paid compensation to employees which were not provided for in the applicable CBAs, authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37