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DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family … loving and committed couple could accomplish together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Diane M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully "double-dipping" and receiving … from NYSLRS. As part of the diversion agreement, Cecero admitted that while employed with MCC, she falsely filled out … entitled during the years 2008 through 2014. Cecero also admitted that while drawing retirement benefits from NYSLRS, …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsTown of Hamburg - Finance Office (2023M-109)
… was arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly conduct in December 2022. Additionally, the … unsupported payroll payments totaling more than $19,000 to the former Director while one of her direct reports …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly … Department bookkeeping and cash reconciliation functions with minimal oversight. Key Recommendations Adopt policies … documented and accounted for. Village officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Model Code of Ethics for Local Governments - Frequently Asked Questions
… York State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to … Section 17 [gifts]). What is an example of a function that does not require the "exercise of discretion?" An … employee does not participate in any decision or official action . Participating in a decision or official action …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with hours … recorded, deposited and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 405 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Purpose To assess Empire State Development Corporation's personal … (ESDC) is a public benefit corporation whose mission is to promote a growing and vigorous economy and encourage job … Council on the Arts (Council) is a State agency dedicated to preserving and expanding New York's rich cultural …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 91-48
… board member would have a conflict of interest if he were to participate in the board's review of a major shopping … but has no other involvement in, or relationship to the project. Article 18 of the General Municipal Law … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-91-48XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel reimbursements, considering the employee’s tax home and official station; and The responsibility to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDiNapoli Appoints Senior Budget and Policy Staff
… state’s fiscal health and major policy decisions. The wide depth of experience and knowledge that Maria and Todd will …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… A former chief financial officer of the St. Johnsville Volunteer Ambulance Corp. today was charged … Pearson and New York State Police Superintendent Steven G. James announced. The defendant, Shannon Countryman, 46, was … determined that Countryman wrote checks to herself from St. Johnsville Volunteer Ambulance Corp. company accounts …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree grand larceny, official misconduct and … the public's coffers as her personal bank account. Thanks to our investigators and auditors, this fraud was exposed." …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… Rican Legislative Caucus weekend on Feb. 15 at the Hilton Albany. DiNapoli honored the following prominent leaders: … Goosby has been serving the Town of Hempstead since 1999. She was the first Democrat elected to the board since …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceWyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and unauthorized …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Jefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Opinion 94-13
… allowance (see Retirement and Social Security Law, §363), a retirement for disability incurred in performance of … duty allowance (see Retirement and Social Security Law, §363-c) or a similar accidental disability pension. In that …
https://www.osc.ny.gov/legal-opinions/opinion-94-13