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Environmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfSocial Service Block Grants and Targeted Medicaid Cost Savings
Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services.
https://www.osc.ny.gov/files/local-government/publications/pdf/social.pdfOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Sexual Harassment Policy for the Office of the State Comptroller
The Office of the State Comptroller is committed to maintaining a workplace free from sexual harassment
https://www.osc.ny.gov/sexual-harassment-policyHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The Company’s bylaws stipulate that decision-making powers lie with the membership’s vote. Key Findings The President …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Decatur – Town Clerk (2020M-58)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported all collections received in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Village of Endicott -- Budget Review (B17-4-7)
… for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to … Village of Endicott Budget Review B1747 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Rockland County – Budget Review (B22-6-9)
… budgeted sales tax revenues are realistic and, if not, increase the sales tax revenues estimate. In adopting the … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Refunding Local Debt
… certain current refunding bonds may not be issued until a certificate approved by the State Comptroller is filed with … approved by the Comptroller. Local Finance Law, § 90.10, par. f, subd. 2. We ask that local governments seeking … I. COVER LETTER . An application for approval of a present value savings certificate should include a cover …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… program to help fund its replacement of public and private lead water service lines without running afoul of the State … service lines as quickly as possible. We want to thank our team, the Council and the State Comptroller’s Office with … Council President Sue Steele . “Residents expect to see real progress on this critical effort, and the city council …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalVillage of Suffern – Budget Review (B24-6-3)
The purpose of our budget review was to provide an independent evaluation of The Village of Sufferns Village tentative budget for the 202425 fiscal year
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Opinion 94-13
… or fire district is liable for all medical treatment and hospital care furnished during such disability. Section … payments pursuant to section 207-a(2) (see 1991 Opns St Comp No. 91-25, p 73; see also 1992 Opns St Comp No. 92-12, p 27). Neither section 207-a(6), nor any …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation … the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of … Cattaraugus County Onoville Marina and Probation Department 2018M32 …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Rockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Town of Canaan – Board Oversight (2017M-183)
… Key Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for Clerk’s fees. The Clerk/Tax … and reports of officers and employees. Key Recommendations Issue pre-numbered duplicate receipts for all transactions …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Town of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. Background The Town … The purpose of our audit was to evaluate the Clerks financial management practices for the period of January 1 through December 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Town of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … Town of East Hampton Budget Review B1879 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9