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Enforcement of Commission Orders and Other Agreements (2018-S-27)
To determine whether the Public Service Commission monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s27.pdfTown of Cato – Supervisor’s Records and Reports (2025M-141)
Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/cato-town-2025-141.pdfOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Police Bulletin No. SP-247
… Purpose: The purpose of this bulletin is to provide the Division of State Police with instructions for processing … The purpose of this bulletin is to provide the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Scott McNamara, and the New York State … of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor and … DiNapoli said. “Instead of serving the students of the district who they were duty-bound to help, these two …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorCUNY Bulletin No. CU-743
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2022 Increments and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-743-july-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-788
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2024 Increments and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-788-july-2024-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-834
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2025 Increments and provide instructions for … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-834-july-2025-city-university-new-york-cuny-incrementsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing … contained in the 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees … Division of Housing and Community Renewal Bulletin No DH117 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outState Agencies Bulletin No. 2107
… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2107-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2206
… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2206-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2315
… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesImproper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… of the Constitution permitting compacts between states with Congressional consent. Its area of jurisdiction is … the George Washington Bridge Bus Station, and the World Trade Center (WTC). The PANYNJ has five departments … is used by the PANYNJ as the system of record; YARDI is a real estate investment and property management software used …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceOpinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the propriety of a town building inspector also engaging in the business of providing home inspection reports to …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231RFQual0001 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State Comptroller Issued August 1, 2025 … The Office of the State Comptroller as Administrative Head of …
https://www.osc.ny.gov/procurement/rfqual0001Other Bulletin No. 24
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the repayment of SCF CSEA DRP reductions Affected … To inform the State University Construction Fund of OSCs automatic processing of the repayment of SCF CSEA DRP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civil