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2024 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.pdfState Agencies Bulletin No. 1984
… Effective Dates 2021 Form W-2s will include earnings paid in paychecks dated 01/06/2021 through 12/22/2021 for … Institution. Employees who worked for more than one agency in the same company during the year, for example, State of … Form W-2. Employees who worked for more than one agency in multiple companies, for example, both NYS and CUNY, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021City of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Accounts Payable Advisory No. 45
… ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to dispatch the PO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchOperational Advisory No. 25
… compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality … Office of the State Comptroller (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies with these standards on a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases School Audits
… his office completed audits of the Alexander Central School District , Cazenovia Central School District , Rondout Valley Central School District , Silver Creek Central School District and … his office completed audits of the Alexander Central School District Cazenovia Central School District Rondout …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Bond Calendar for Second Quarter
… their major public authorities during the second quarter of 2021. The state and New York City are not planning any bond issues at this point in time. The planned sales of $2.45 billion include $1.55 billion of new money and $901 million of refundings and reofferings …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-releases-bond-calendar-second-quarterHampton Bays Union Free School District - Claims Processing (2018M-68)
… purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims … of the purchases tested, or 74 invoices for $19,845, after the goods and services were ordered. Key … with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68CUNY Bulletin No. CU-284
… and/or changes. Agency update access is not available for this deduction. Questions Questions regarding this bulletin may be directed to the University Manager of … This bulletin notifies CUNY agencies of the new Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Determine whether the District sought competition for its professional service providers. Key Findings District … million during the audit period. Have written agreements for four professional service providers who were paid … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalVillage of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water … including reconciling of the water produced to the amount billed and investigating and correcting the …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total … of employees tested and eight elected officials did not complete the annual SHP Training. Key Recommendation Town … agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mSocial Security Adjustment – Article 14 Benefits
… 62, your pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social … Security. The primary Social Security benefit is the part of your Social Security benefit based on public employment in …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… agreed with our recommendation and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… of our audit was to assess controls over cash receipts for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $132.4 … Key Recommendation Develop written policies and procedures for handling cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Village of Greenwich - Cash Management (2019M-230)
… Objective Determine whether Village officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230