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New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsMedgar Evers College – Controls Over Bank Accounts
… adequately assured that all Medgar Evers College MEC bank acc …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsOpinion 88-48
… This opinion represents the views of the Office of the State … to be awarded pursuant to competitive bidding. In this regard, section 2740 of the Public Authorities Law … would depend on the nature of the particular purchase. In this regard, it may also be advisable for the Authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-48State Comptroller DiNapoli Releases Municipal Audits
… should have been remitted to the town supervisor, a school district or refunded to taxpayers. Most of the unremitted … the deficiencies sooner. Town of Rutland – Water and Sewer Charges (Jefferson County) The clerk did not properly bill water and sewer charges. Auditors identified a total of $8,823 in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive developments … ground.” Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOSC 9 - Sealed Records Memo
This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.
https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdfExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfAccess Controls Over Selected Critical Systems (Follow-Up) (2020-F-11)
To follow up on the actions taken by officials of the Office of Children and Family Services to implement the recommendations contained in our audit report Access Controls Over Selected Critical Systems (Report 2017-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f11.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfChallenges Facing Small Businesses in New York
Despite the importance of small businesses, New York trails the rest of the country in key metrics, including business creation and employment. Small business owners in New York report facing unique challenges and entrepreneurial barriers.
https://www.osc.ny.gov/files/reports/pdf/challenges-facing-small-businesses-in-ny.pdfEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… producer in the nation. New York was the fourth largest milk producer in the nation, with total sales of $2.8 billion. …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureTrumansburg Central School District – Procurement (2022M-13)
… District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … not always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Accounts Payable Advisory No. 49
The below sections of the Guide to Financial Operations GFO are either new or were updated to reflect changes in the Statewide Financial System SFS effectiv
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-payment