Search
Opinion 90-64
… if any, will be authorized or required either on the decision of the governing board to undertake the project itself or the decision to authorize the issuance of bonds or capital notes … to conduct a non-binding, advisory referendum on the decision to undertake a project to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-642022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2023.xlsx2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2022
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2022.xlsx2021 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2021
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2021.xlsx2015 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2015
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2015.xlsx2016 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2016
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2016.xlsx2017 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2017
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2017.xlsx2018 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2018
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2018.xlsx2019 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2019
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2019.xlsxGermantown Fire District – Board Oversight (2014M-166)
… Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue to drive economic … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … cost of living. For example, Westchester County‘s median home values are nearly twice those statewide, and the median …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionSpecial Plan for Albany County Sheriffs, Undersheriffs, Deputy Sheriffs, Correction Officers, and Identification Officers (Sections 89-h and 603(e))
… Special Albany County Sher Undersheriffs Deputy Sher ID Off and Corr Off Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections …
https://www.osc.ny.gov/retirement/publications/special-plan-albany-county-sheriffs-undersheriffs-deputy-sheriffs-correction-officers-andSpecial Plan for Onondaga County Deputy Sheriffs (jail division, competitively appointed) and Correction Officers (Sections 89-k and 603(g))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1807 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-onondaga-county-deputy-sheriffs-jail-division-competitively-appointed-and-correctionMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible … Medicaid recipients receive their services through managed care, including Mainstream Managed Care (MMC), which provides … To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamBorder City Fire District – Board Oversight (2024M-137)
… As a result, the former District Fire Department Chief (Chief), who was also a Director of the Border City Hose … interest of taxpayers. The Board also did not: Oversee the Chief. Ensure the Treasurer received, accounted for and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Greenville Fire District – Investment Program (2023M-106)
… period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for investing of $845,365. Had officials considered other legally … policy guidelines. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfCommack Public Library District – Selected Financial Operations (2015M-132)
… is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by … by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, … that gives District staff guidance when purchasing goods and services. Closely monitor the purchasing process to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… candidate Albert Alvarez and former Tremont Crotona Day Care Center Executive Director Anna Mendez for seven counts of … left Tremont Crotona Day Care Center to form A&G Early Child Care Community Network. Mendez allegedly filed three …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoSchodack Valley Fire District – Cash Disbursements (2016M-98)
… properly authorized and for valid District purposes. Key Recommendation There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98