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Opinion 96 - 11
… on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of … (see, e.g., Opn No. 81-5, supra), the town board, when selling unneeded real property, has a fiduciary duty to …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… and used in 93 countries. The company is headquartered in East Greenbush, New York and has offices in Chicago, Los Angeles, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… approval from the Securities and Exchange Commission (SEC) to block DiNapoli’s proposal from a vote at its annual meeting. The SEC staff disagreed with the company and sided with DiNapoli … Exchange Commission Filing The Fund’s notification to the SEC of its intent to urge investors to vote in favor of its …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… and protect racial and gender equity in the workplace, in company policies and in how it interacts with customers,” … Inc. , Take-Two Interactive Software, Inc. , and HCA Healthcare Inc. seeking disclosure of their progress on … All incumbent nominating committee nominees when a board does not have more than one director identifying as an …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionUnclaimed Property Relating to Insurance Companies
Unclaimed property subject to Article VII of the Abandoned Property Law includes: Matured endowments, Life insurance proceeds when the insured reached the limit
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/insurance-companies.pdfDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… DiNapoli said. “We’ll continue to use our strength as a major investor and call on our publicly held companies to … of low-carbon electricity generation resources. As a result of the agreements, the Fund, which owns shares in … proposal with five other energy companies, which went to a vote and received the following support from fellow …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… recent scandals. In recent weeks, the bank's problems have only mounted; a federal investigation has been expanded into …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programDiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … by State Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and retain … to the detrimental impact of the pandemic on the child care sector, federal grants provided essential funding to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Agencies Bulletin No. 2413
… Pay record using Earnings Code Qxx was created for only this overpayment and the Earnings field was blank, the … using Earnings Code OVH and the Goal Amount included only this overpayment, indicate that the Earnings Code OVH … using Earnings Code OVH and the Goal Amount included only the overpayment amount applicable to this determination, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. … within its internally managed public equity portfolio to FTSE Russell's Russell 1000 TPI Climate Transition Index … for leading the way with its comprehensive approach to addressing the enormous challenges posed by climate …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services generally require … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Accounts Payable Advisory No. 46
… for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor … on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceSchoharie Central School District - School Lunch Operations (2019M-19)
… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Newark Valley Central School District – Procurement (2022M-60)
… Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress … and steel-maker Cleveland-Cliffs, Inc. to set greenhouse gas emissions targets aligned with the goals of the Paris … a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsEastport Fire District – Procurement (2025M-50)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Dual Membership in NYSLRS – Divorce and Your Benefits
… Retirement System; and New York State and Local Police and Fire Retirement System. If a member has a membership in one of the above Systems, the Domestic Relations Order …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsSubmitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droViolating the Terms of a DRO – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro