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Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Schenevus Central School District - Financial Condition (2018M-83)
… revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129State Comptroller DiNapoli Releases School Audit
… Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate records. As a result, … properly supported and for legitimate purposes; however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
New York State Comptroller Thomas P DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for stealing nearly $60000 from the village
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Jordan Green, the former clerk to the supervisor for the town of Minerva, was sentenced today in Essex County … As the clerk to the supervisor, Green was responsible for processing payroll, calculating employee benefits and … Attorney Kristy Sprague and the New York State Police for their work and partnership in combatting public …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by … accountable for his actions.” DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… that former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was … degree in January 2025 and paid full restitution. He was sentenced before Judge Adam R. Schumacher in Tioga County … that former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… G. James announced the arrest of Kelly S. Groves, the president and interim treasurer of the Monterey Volunteer … 2003, Groves held various positions and is currently its president. She served as both the president and interim treasurer from August 2018 through Dec. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… Schmidt and Chautauqua County Sheriff James B. Quattrone today announced that former clerk-treasurer of the village of … pleaded guilty to petit larceny, a class A misdemeanor, today in Town of Ellery Court and was sentenced to pay back … Schmidt and Chautauqua County Sheriff James B Quattrone today announced that former clerktreasurer of the village of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District Attorney Keith …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former Clerk-Treasurer, … a village official stemming from the joint investigation. “Henry was entrusted to protect the village’s funds, instead … said DiNapoli. “This behavior is unacceptable and now Henry is being held accountable for her actions. I thank …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … levy for the past three years and an anticipated reduction in the 2014 tax levy. However, the Town's unexpended surplus … balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of 2012. Unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… County and one town in Broome County. The District is governed by a seven-member Board of Education. The … fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
Village of Deposit Fiscal Monitoring and Selected Financial Operations 2013M205
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Catskill – Financial Condition (2014M-134)
… is located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of … legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… that collectively show the amount of beginning inventory, fuel purchased, fuel consumed, and the balance of fuel remaining. Our analysis of a sample of the Town’s … Financial Condition Board Oversight and Controls Over Fuel Inventory 2013M163 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Ontario – Board Oversight and Information Technology (2013M-105)
… schedules, charge leave time for periods of time taken off during their scheduled work day, and prepare time records supporting hours worked and leave time used. Approve interfund advances …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105