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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfOversight of Persons Convicted of Driving While Intoxicated
… Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the Office’s administration of the Ignition Interlock Device Program (Program). Our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, … and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followTown of Andover – Audit of Claims (2013M-388)
… abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that the … and the sequential numbers of the claims approved for payment by the Board. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142CUNY Bulletin No. CU-572
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … employees. Overpayments set up on inactive records may need to be ended and set up on an active record for an … does not already exist on an employee’s record. CUNY will need to insert these rows onto the spreadsheet. CUNY will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesOpinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by lease-purchase agreement. This is in reply to your letter asking whether a union free school district may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Agencies Bulletin No. 1021
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide … in Bargaining Unit 61 Background Pursuant to Chapter 152 of the Laws of 2010 which implements the agreement between … retroactive adjustments. Therefore, the agency may need to report an adjustment of earnings. If an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1021-implementation-general-salary-and-other-increases-arbitration-eligibleCUNY Bulletin No. CU-346
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … not subject to the incumbency rules and therefore do not need to be not in Active, Leave of Absence, Paid Leave of … employee is in an eligible job code. The employee does not need to be A, P or L on date prior to effective date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffPoughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Leaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… 36 members under Article 14B Sections 551 552 553 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1841/leaves-absenceLeaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 1 2 members under Article 14B Sections 551 552 553 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1840/leaves-absenceLeaves of Absence – State Correction Officers and Security Hospital Treatment Assistants Plan
… info for ERS Tier 1 and 2 members under Section 89 Leaves of Absence …
https://www.osc.ny.gov/retirement/publications/1525/leaves-absence