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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… officials did not use debt service funds to make payments on long-term debt. Key Recommendations Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4788 in public funds for her personal use
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Village of Delhi – Financial Condition (2013M-110)
… examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board … estimates. Further, they did not adequately monitor actual results against the budget. As a result, the unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105DiNapoli Statement on Charges Against Former Delhi Village Clerk
New York State Comptroller Thomas P DiNapoli released the following statement today regarding criminal charges filed against a former Delhi village clerk for theft of public funds
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkControls Over Selected Expenditures (Follow-Up)
… identified minor discrepancies in OVS’ verification of FRE provider licenses and recommended OVS implement a risk-based approach to verify and validate provider licenses on submitted claims. Key Finding We found …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… or not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. … a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency … exist for less than $250, reduce the next reimbursement voucher to bring the account in balance. Excess funds of $250 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesVillage of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… Gutierrez’s sister was a member of the New York State and Local Retirement system through her work as a nurse at the South Beach Psychiatric Center. She chose to leave her … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the … not prepared a reconciliation of the estimated premiums to the actual amounts so that the estimated billings can be … proper amounts are billed. Design a reconciliation process to accurately adjust the initial retiree billings based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceOpinion 92-9
… cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 NYS2d 952; Lieberman v Perez-Veridiano , 142 Misc 2d 223, 536 NYS2d … ex rel Choate v Barrett , 56 Hun 351, 9 NYS 321, affd 121 NY 678, the court interpreted the phrase "during the sitting … v Drizin , 107 AD2d 45, 485 NYS2d 270; Dioguardi v St. John's Riverside Hospital , 144 AD2d 333, 533 NYS2d 915, …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller … Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I greatly appreciate …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… to reincorporate eXp World Holdings Inc., the cloud-based real estate brokerage, from Delaware to Texas and against all company …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials … Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mControls Over Selected Expenditures
… of stolen items, and lost earnings. OVS receives State funding from the Criminal Justice Improvement Account … by the Victims of Crime Act of 1984. During the State fiscal year ended March 31, 2017, OVS awarded 223 … Justice Services: Hate Crime Reporting ( 2013-S-67 ) State Education Department/Division of State Police: …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of Delhi - Highway Department Leave Records (2020M-53)
… records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were … not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53SOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … Tuition Assistance Program Still Meeting Need? , February 2026 Violent and Disruptive Incidents and Bullying in New York Schools , February 2026 School Districts: Lead in Water: Testing and Reporting …
https://www.osc.ny.gov/somosRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the Comptroller, upon … be observed and rules which shall be followed for the scheduling of and conduct of such hearings. §317.2 Notice … Scheduling Adjourning and Conduct of Administrative Hearings …
https://www.osc.ny.gov/retirement/members/regulation-for-hearings