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2025 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-stewardship-priorities.pdfCybersecurity Risk Mitigation – Part 2
This webinar will build on the lessons learned about the risk management process in Part 1 of this series, and discuss possible vulnerabilities in information systems, threats that attackers may use to exploit those vulnerabilities, and internal and security controls that can be implemented to help.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-mitigation-101624.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfProperty Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfSelected Management and Operations Practices (2020-S-38) 180-Day Response
To determine whether the New York Power Authority’s electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these programs could be achieved; and whether it's EVolve NY program met its initial goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38-response.pdfMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdf2020 Census: Municipal Population Shifts in New York State
This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population statistics by age, race and ethnicity, along with housing trends, for each city, county, town and village statewide.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-census-municipal-population-shifts-in-new-york-state.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfFarmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … Some of the most productive, resilient, and versatile land in the nation forms the foundation of New York State’s farm … American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programAccounts Payable Advisory No. 52
… which ideally should have been communicated in a purchase order. To document the act of acceptance, receivers must … applies to purchases where the agency issued a purchase order and purchases where the agency did not issue a purchase order. For categories where agencies are not required to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Compliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of … school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have been required to develop and regularly review school safety plans as part …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsDiNapoli: 90 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressComptroller DiNapoli Releases State Audits
… York and New Jersey generally did not have documentation to justify the need for new or renewed contracts for personal … In addition, the authority did not provide documentation to support that it periodically reassessed all of its … sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, 2012. Court officials subsequently …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsRetirees Contribute to New York State's Economy
… helping to create jobs and paying their fair share of taxes, NYSLRS retirees contribute to the economic health of our communities. And because NYSLRS provides a lifetime … a stronger New York. During 2024, approximately 79 percent of NYSLRS retirees and beneficiaries lived in NY and were …
https://www.osc.ny.gov/retirement/retirees/retirees-contribute-new-york-states-economyCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … To determine whether the New York City Department for the Aging effectively oversees the provision of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyOverview – Governmental Accounting Standards Board
… state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted …
https://www.osc.ny.gov/retirement/employers/gasb/overviewMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers. The … recipients in the Restriction Program must receive certain care through only their designated health care providers or …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientState Agencies Bulletin No. 2306
… on the SEFA Pledge and Payroll Deduction Authorization card, must be used as the Deduction Code. Authorization cards … received from the vendor to add a row to the employee’s general deduction record on a weekly basis. An error report … Data (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data). Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2306-2025-state-employees-federated-appeal-sefa-campaignEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… required. File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mState Agencies Bulletin No. 271
… and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. … security classes that have access to paycheck data. Retro Pay Review and Update panel This panel will provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensation