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DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… P. DiNapoli’s office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36DiNapoli Statement on Charges Against Former Delhi Village Clerk
… New York State Comptroller Thomas P. DiNapoli released the … filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint investigation conducted by the Comptroller’s office and the New York State Police Bureau of Criminal …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … Loss or Misuse of State Assets of this Guide, if the Business Unit suspects the shortage is due to theft, loss, or … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesControls Over Selected Expenditures (Follow-Up)
… (VAPs); and to advocate for the rights and benefits of all innocent crime victims. OVS also awards grants to VAPs …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … they have taken corrective action. … Determine whether the Delhi Joint Fire Districts District Board of Fire …
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)
… Purpose of Audit The purpose of our audit was to examine the … 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by … balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent from …
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)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Delhi – Audit Follow-Up (2019M-204-F)
… The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in implementing … approximately $3.7 million. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fOpinion 92-9
… 3102[c]). Depositions may be taken from, among others, a "party" to the litigation, an officer, director, member, agent or employee of a party, or from any other person upon notice stating the … 915, pertaining to the circumstances under which a non-party witness may be deposed). It is only when the individual …
https://www.osc.ny.gov/legal-opinions/opinion-92-9South 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 collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … the New York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that … by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to these … approach to verify and validate provider licenses on submitted FRE claims. Key Recommendation Implement a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … program effectiveness. We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and … 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-programsDelaware 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… be the sole responsibility of the applicant or party. (e) Motions may be made to the hearing officer at any time … or without the necessity of providing an explanation. (e) A second adjournment may be granted for cause. (1) Cause … ii) In the event that the retirement system is unable to schedule a hearing based on the availability dates provided …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsOversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for … Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersComplaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followTown of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town officials did not accurately maintain …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Security Self-Assessment – Information Technology Governance
… sense given what you know about the local government or school and its operations). This would help you assess … individuals no longer employed by the local government or school, you could ask appropriate follow-up questions. In … responsibilities has access to the local government or school’s accounting program. The following guidance will help …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment