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Mental Health: Inpatient Service Capacity
In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.
https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdf2024 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/2024-corporate-governance-stewardship-report.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-stewardship-priorities.pdfNew York City Agency Services Update
New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.
https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdf2024 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2024.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.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.pdf2026 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.pdfDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … next two decades, according to a report issued today by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and operating far beyond … New Yorks water systems may require nearly $40 billion in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: Local Sales Tax Growth Slows
… is 4.2 percent. “Municipalities across this state know all too well the volatile nature of sales tax revenue in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli Honors Hispanic Leaders
… first Latina Mayor of the City of New Rochelle Maria Kercado, President, Labor Council for Latin American … Inc. State Comptroller DiNapoli and event honorees. L to R: José Alvarado, Westchester County Legislator District 17; Maria Kercado, President of Labor Council for Latin American …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersOpinion 94-19
… requirement for the establishment of a sinking fund with respect to "zero coupon bonds" issued between July 19, 1991 … chapter 201 amended Local Finance Law, §57.00(e) with respect to the sale of bonds at a discount to provide that: … Finance Law, §21.00[d], as amended by chapter 201, with respect to bonds on which interest is compounded and payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Employment Recovery Is Slow for New Yorkers with Disabilities
… Hochul, 2022 State of the State: A New Era for New York , pg. 67, at …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesNew York’s Economy and Finances in the COVID-19 Era
… Job Losses Are Concentrated in Lower-Paid Sectors Six months into the COVID-19 recession, New Yorkers working in … Six months into the COVID19 recession New Yorkers working in …
https://www.osc.ny.gov/reports/covid-19-september-30-2020New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… and deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released … have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February 2021, … Saves Taxpayer Dollars New York State recently issued $634 million of voter-approved General Obligation (GO) bonds to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021XVI.3.H Materiality – XVI. Financial Reporting
… decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances … particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no omissions of … its discretion, modify or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr