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DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… these individuals accountable.” “Any theft of public funds represents a fundamental breach of public trust,” D.A. … concern an institution serving our most vulnerable. The funds in this case that were allegedly diverted to the … and June 2022. Instead of spending the full sum of these funds on school-related expenses, the defendants are accused …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting … a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined that estimated revenues were …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Allegany Engine Company Columbia County and the Town of Tuxedo
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Management of Cash and Investments
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation services …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCity of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is … more than $27 million. Key Findings City officials failed to maintain accurate and complete accounting records. We …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… to an excessive level and have not used funds from the retirement contribution reserve as budgeted. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… additional ways to continue our progress in achieving investment returns, while contributing to the emerging …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateWeedsport Central School District – Financial Management (2016M-94)
… have not formally analyzed the balances in reserve funds to determine if the amounts are appropriate for the … factors that could affect the plans. Analyze reserve funds to ensure balances are best aligned with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… and included certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … Process and Document Preparation: Business Units must have procedures to ensure timely accounting of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and … receives immediate notification of approval or rejection for all online payment requests with the exception of those … relating to the ASAP accounts under their authority. For OSC-managed grants, please e-mail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. … Watertown Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Agreement and not use the principal of the Foundation investment account. Require a monthly cash flow statement to …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… available for use in each of the four major operating funds has either increased significantly or remained at a … not formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Business Manager Darcy J. Conaway was charged this week with grand larceny in the third degree for allegedly … Business Manager Darcy J Conaway was charged this week with grand larceny in the third degree for allegedly …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlement