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OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards … To determine whether the RochesterGenesee Regional …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases School Audits
… actionable lead levels were still in service without a test showing they were now below the lead action level or … that they notified staff, parents and/or guardians of the test results in writing, as required. Finally, the officials did not post the test results of their potable water outlet sampling on the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsVendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingState Agencies Bulletin No. 329
… Code 285 PSC Benefit Coverage (CUNY) Code GHIDNT GHI Dental These codes are used for reporting benefit coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageShenendehowa Central School District – Longevity Payments (2023M-165)
… during our audit period. Although employees covered by the Shenendehowa United Supervisors’ Association (SUSA) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 were …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Opinion 97-2
… eligible to purchase Part B Medicare insurance, there is no change in the plan's premium equivalent rate for that … who become eligible to purchase Part B Medicare insurance is taken into consideration when premium equivalent rates are … only for the performance of those functions which it is empowered to perform individually (see, e.g., 1996 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: Wall Street Bonuses Edge Up in 2014
… a decline of 4.5 percent from $16.7 billion in 2013 and is the second year in a row that profits declined (profits … share of bonuses in the current year and a larger share is deferred to future years in an effort to reduce excessive … workers, adding 2,300 jobs in 2014. While the industry is still 11 percent smaller than before the financial crisis …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Accounts Payable Advisory No. 48
… in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing … for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of locating …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorOmnibus Technical Procurement Amendments
… contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsCampbell-Savona Central School District – Student State Aid (2024M-79)
… homeless students. Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79VendRep System Contract Search
… Contract Search New York State contracting entity users assigned the Contracts user role have access … In addition, contracts submitted by your State contracting entity or group after April 1, 2012, display as “in progress, … roles may be added or removed as needed by the contracting entity's Government Authorizer. Contracts Search and view all …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… deaths (164 in Suffolk and 81 in Nassau). Regionally, the North Country had the highest per capita fatality rate in 2022 at …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyAbout This Publication – World Trade Center Presumption
… New York State or federal law. For specific information about your benefits, please contact us . To learn about benefits you may be eligible to receive through the … Information about laws that may apply to those who participated in World …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Islip Fire District – Financial Condition (2020M-25)
… report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s … financial condition by ensuring that budget estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25