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Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … did not establish or implement adequate internal controls to properly oversee the District’s financial operations. The … and reports for 2011 and 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to fraud charges earlier this year following a joint investigation by New York State Comptroller Thomas P. … also praised the work of the Special Commissioner of Investigation for New York City’s Department of Education, … District Attorney’s Office for their collaboration in this investigation. DiNapoli has identified fraud and improper …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskState Comptroller DiNapoli Releases Audits
… 2015, 2016 and 2017, respectively, for the employee to commute between his residence and his main work location. DOH …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsMontgomery County – Financial Condition (2013M-234)
… County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key … revenue, to finance recurring expenditures. Further, in two of the last three years, the County incurred operating … the financial condition of the general fund has diminished in recent years. As of December 31, 2012 the County reported …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Troy – Budget Review (B5-14-23)
… develop an adequate strategy to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Comptroller DiNapoli Releases Municipal Audits
… Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga County) The board does not report … and monitor employee leave accruals, including vacation, sick, personal and compensatory leave. City of Lockport – … the CPA firm’s work. Auditors also found the city’s accounting records contained significant discrepancies. Town …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0West Hill Fire District No. 3 – Financial Condition (2014M-160)
… condition for the period January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located … protection services to District residents. The District’s 2014 budget appropriations are $55,275, which are wholly … balance totaled almost $178,000 or more than 3 times the 2014 budget appropriations. This occurred primarily because …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… A former Treasurer of the Vernon Center Fire Department was arrested for … degree. “Jonnell Rose allegedly exploited his position of trust to divert money meant to protect his community for … revealed that Jonnell Rose allegedly violated the trust of the Vernon Center Fire Department members and the public …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000DiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… in court fees, said State Comptroller Thomas P. DiNapoli. Lisa Dillon, 36, of Norwood, paid full restitution of $10,044 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… “Ms. Simchik allegedly used Fire Department funds for her own entertainment betraying her community’s trust,” DiNapoli said. “My office makes it a priority to combat fraud and protect public money. I thank the New … theft was discovered when another Fire Department member attempted to make a deposit and was informed by the bank that …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… interfund advances from the general fund to the enterprise funds were fully repaid by the close of the fiscal year. As a … enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. County …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Amsterdam – Budget Review (B25-5-5)
… its operation. The proposed budget for the water fund does not include appropriations for real property taxes that will be … and make modifications to the water fund budget to include omitted appropriations. Develop an allocation plan …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Contract Advisory No. 21
… and Correcting Off-Contract Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide … to be available for use via Purchase Order (PO). A list of contracts that have not been updated is available on the … titled Converted Contracts to be updated per Bureau of Contracts Contract Advisory 21 . Any contracts which have …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Broadalbin-Perth Central School District , Medina … and the Sullivan West Central School District . “In an era of limited resources and increased accountability, it’s … payments were accurate, in compliance with the terms of employee contracts and approved by the board. Medina …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and … the past three fiscal years. Mount Pleasant Cottage Union Free School District – Financial Condition (Westchester … School District and the Mount Pleasant Cottage Union Free School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly $85,000 in New York state … A 37yearold Queens woman was arrested today for allegedly stealing nearly $85000 in New York state …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… to her deceased mother-in-law. “Exploiting the death of a family member for personal profit is a heinous crime,” … Fund for 20 years until retiring in 2005. To be closer to family, she moved from Brooklyn to Georgia afterward and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves … Town of Oyster Bay Financial Condition and Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54