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Annual Financial Report
… (AFR) here Application Resources AFR Training Summary of AFR Changes Contact Us Enrollment Instructions [pdf] Notes … User Manual [pdf] Validation Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) … User Manual in the Applications Resources section of this webpage. You may also contact our office at …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportSUNY Bulletin No. SU-298
The purpose of this bulletin is to explain OSCs automatic processing and provide agency instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… than $87,000 by padding bills to pay for hotels, education credits and other expenses. DiNapoli also announced he is … fringe benefits and continuing medical education (CME) credits. AAP-II received more than $1.5 million in state … than $87000 by padding bills to pay for hotels education credits and other expenses …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board … spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Clerk Pocketed Thousands in Fines
… with the St. Lawrence County Sheriff’s Office found the former town of Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… in the first degree in Nassau County Court before Judge Colin O’Donnell. He is due back in court on July 17. Since …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … has established a police department and has appointed the town supervisor as commissioner pursuant to Town Law 150 may appoint a deputy police commissioner to act in the absence or inability of the commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-90-15DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Fund has deployed over $26.5 billion, toward its goal of $40 billion, to specific investment opportunities in the SICS … commitment target, DiNapoli set a new goal of deploying $40 billion to sustainable investments and climate solutions …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programOpinion 88-53
… of retirement benefits in any retirement or pension plan to which the state or municipalities contribute. …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Opinion 95-19
… were previously paid) WORDS AND PHRASES -- "Outstanding" (for purposes of Local Finance Law, §11.00[a][85]) LOCAL … the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The proceeds of the bonds would be paid to … Security Law, and added a new section 317-a to that law, for the purpose of eliminating a lag in retirement …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… Attorney General Eric T. Schneiderman today announced the arrests of three contractors for conspiring to defraud the … into paying more than $200,000 in bloated payments. The arrests are the latest in the combined efforts of the … Integrity which resulted in more than 30 public corruption arrests last year alone and more than $5 million in …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… oversight of city operations because officials failed to file annual financial reports, provide interim financial … they did not have financial information available to develop multiyear financial or capital plans, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewSmall Businesses and the Economic Recovery: Work in Progress
… in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than … report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … have been significant improvements in several sectors, and applications for new businesses are surging, which bodes …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… fee revenues collected pursuant to administration of Article 72, Title 3 of the Environmental Conservation Law …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Payments for Services … Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72 ). About the … program to be enrolled as participating providers in the State Medicaid program. Accordingly, beginning January …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Agencies Bulletin No. 2275
… The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through the … Employees who appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… “The upheaval caused by the COVID-19 pandemic created a crisis for many students in New York, but not enough is … and staff can recognize warning signs of distress and know how to get help. I’m encouraged that the department responded positively to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… rates and a deferral of labor costs to FY 2022, but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, … The city’s unemployment rate in December was 11.4 percent, down from a peak of 20.3 percent in June. However, the rate …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-looming