Search
DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the community she … the New York State Police for their partnership in holding her accountable.” Carville said, “The Oneida County District … Kurt Schultz, for holding Ms. Simchik accountable for her actions.” James said, “For years this suspect stole funds …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five years of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… for collecting and depositing cash generated from beer sales at the annual summer festivals. The investigation …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… as buildings, land, vehicles and equipment) need to be acquired, constructed or reconstructed? Who will be involved … assets needed; The priority in which assets are to be acquired, replaced or repaired; Estimated costs of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsCity of Troy – Budget Review (B20-5-11)
… fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … upon the Council’s authorization and approval of the new fees. The minimal contingency appropriation in the proposed … the budget if it decides to implement the new refuse fees. City officials should closely monitor the refuse fund …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11State Comptroller DiNapoli Releases Municipal Audits
… effectively." Village of Endicott – Budget Review (Broome County) The significant revenue and expenditure projections … taxing authority. The village's ability to rely on real property taxes as an increased revenue source in the future … were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish policies …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Molson Coors Agrees to Disclose Political Spending
… shareholder resolution with the Chicago-based company. “For too long, investors have been left in the dark on the … the company's bottom line at risk. I commend Molson Coors for agreeing to our request.” The company agreed to disclose … Corporate Political Disclosure and Accountability, which gauges companies’ transparency around political spending, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined that estimated revenues were … with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… upon completion of the travel for which the payment was advanced. Each Business Unit should annually review its … The Business Unit must ensure that any money that was advanced and not used is returned by the traveler. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway was … the State Comptroller’s office, officials from the town of Perry, former board members and employees of Perry Emergency Ambulance,” said Wyoming County Sheriff … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway was …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementManagement of Cash and Investments
… managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 through March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsWest 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-andWeedsport 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-94Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… [read complete report – pdf] Audit Objective Determine whether Village of … policy was followed for three purchases totaling $19,179. Document whether claims were audited prior to funds …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Hammondsport Central School District – Multiyear Planning (2024M-54)
… total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds in the upcoming year(s). Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54City of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
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)
… Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159