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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.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.pdfOversight of the Practice of Funeral Directing (2022-S-47) 180-Day Response - DOH
To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-22s47-doh-response.pdfDiNapoli Honors Hispanic Leaders
… in the Hispanic and Latino communities: José Alvarado, Westchester County Legislator, District 17 Yadira … Labor Council for Latin American Advancement (LCLAA) Westchester Chapter, AFL-CIO and Executive Vice President, … DiNapoli and event honorees. L to R: José Alvarado, Westchester County Legislator District 17; Maria Kercado, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersOpinion 88-42
… as a natural person (see, e.g., Mtr of Feinberg v Bd of Ed , 74 Misc 2d 371, 344 NYS2d 618, affd 51 AD2d 548, 378 … is inconsistent herewith. September 20, 1988 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-88-42XVI.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
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law … conformance with GAAP. Process and Document Preparation: The following is a comprehensive list of those funds included … Article 6 of the State Finance Law requires the Comptroller to classify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… NYSLRS is no longer mailing a Retirement Notice letter to employers when we receive an employee’s application for … real-time communication and important information to the appropriate employer contacts. You will receive a … of retirement. These notifications will include a link to the employee’s Accrued Payments and Leave Credits page , …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsState Agencies Bulletin No. 2089
… TRS Plan Type 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Division of Housing and Community Renewal Bulletin No. DH-128
The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2023 RRSU Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-137
The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2024 RRSU Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outOversight of Industrial Hemp (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … (Report 2018-S-32 ). About the Program Industrial hemp is an expanding commodity in the United States, as both the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… the Provision of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … for the referral, evaluation, Individualized Education Program (IEP) development, and placement of students in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-follow