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Corporate Governance
… The New York State Common Retirement Fund’s Corporate Governance Bureau helps ensure … Recent Highlights: New York state comptroller asks Boeing CEO to explain handling of MAX 9 fallout New York Asks Realty …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds … children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on … $912 in other than personal service costs, consisting of $1,009 in non-allowable goodwill expense charged to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualXII.10.D Monitoring Moving Services – XII. Expenditures
… Section Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General … to the building. Taking the following steps will help your agency get the services expected at the right price. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesAre You Vested? And What It Means
… requirements established by your retirement plan. Vesting is automatic; you do not have to fill out any paperwork to … Service (IRS) rules and the Retirement and Social Security Law (RSSL). When you apply to retire, we will notify your employer that your last day on their payroll must be no later than the day before …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 91-51
… sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY LAW, §271: A county may temporarily advance county sewer … of operation, maintenance and repairs of the sewer system, payment of principal and interest of indebtedness incurred on …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2000-9
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … rendered and fully compensated, such as a bonus or a retroactive pay increase, generally constitutes a mere …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… A copy of the signed signature page will be available for download in the EDSS. It will be the contracting entity’s responsibility to attach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli Releases July State Cash Report
… All Funds receipts were $118.9 million higher than the latest projections and $831.1 million lower than initial … million). All Funds spending was $122.4 million above latest projections, but $1.8 billion below initial … accessible on his transparency website Open Book New York . … State income tax collections increased $882 million …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142RFP#0007 – Environmental, Social, and Governance Bond Certification
… Request for Proposals Issued by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking Environmental, … , in PDF Forms Only , in MS Word format Responses to Questions , in PDF Note: the solicitation has been posted …
https://www.osc.ny.gov/procurement/rfp0007XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES New York State reimburses employees for business use of a personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfPanama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check … securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… conditioning (HVAC) system maintenance for 12 years and payroll services for 9 years without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… for the benefit of the more than one million participants in the New York State retirement system,” DiNapoli said. “To … risks by increasing the weighting of companies that engage in climate solutions and decreasing the weighting of … an initial allocation of $1 billion made to this strategy in March 2023. Proxy Votes In February, the Fund amended its …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli: Fiscal Stress Remains Low Among Villages
… fiscal stress." The villages of Andover (Allegany), Ellenville (Ulster), Granville (Washington) and Valley Stream … list of fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm Find out how your …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesNational School Lunch, Breakfast Programs – Federal Funding and New York
… National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manual