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Gananda Central School District – Financial Condition (2014M-62)
… Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation Establish and maintain the District’s financial stability by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Volunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersSeminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… New York State Comptroller Thomas P. DiNapoli and Attorney … today announced the indictments of former New York City Council candidate Albert Alvarez and former Tremont …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… for maintaining the Croton-on-Hudson Fire Department bank account and financial records despite having no prior … computer; that he had stolen money from the Department’s account for his own personal use; and that he had used the …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 90-2
… to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … is located and which is supported by town-wide taxes, for library services beyond those already available to all … of your letter asking whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of stealing over $50,000 from that organization. The Fair is a summer destination for the community and by the … their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to encourage … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… said. "My staff, working with law enforcement, exposed the money transfers that Ms. Hart allegedly used to mask her … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesDiNapoli: 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 … to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many … used village funds to date on Match.com. She was able to do so because village officials provided no oversight of her …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftOpinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Cyber Incident Response Team (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Cyber Incident Response Team … governments, and public authorities in New York. CIRT is part of the Division’s Office of Counter Terrorism and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… of Jennifer Colucci, 41, of Hopewell Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its schools. The … their tax money to benefit their community, not to pay for an individual’s personal lifestyle. I thank Dutchess …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the … community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said State … is now being held accountable for her abuse of taxpayer funds.” “Yates County Sheriff’s Criminal Investigation …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more … and my office strives to provide the public with in-depth data to keep track of where their tax dollars are … if they are either awarded noncompetitively or paid in whole or in part from state appropriations. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… who break our laws accountable. The victims in this case are the people of New York who put their trust in the former …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsLocal Governments Should Improve Accessibility for New Yorkers
… State Comptroller Thomas P. DiNapoli. Visits to selected public facilities including libraries, meeting halls and … when they go to vote, attend a town meeting or use public services,” said DiNapoli. “My office has identified … DiNapoli’s auditors examined nearly 12,000 features at public facilities to identify possible limitations to access. …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersWhite Plains City School District – Financial Management (2020M-71)
… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsOpinion 93-5
… than the dated specified in Town Law, §108 would not, by itself, invalidate the budget. You state that, although a … at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-63
… in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of the City of … to any subdivision thereof, except where it is provided by or pursuant to law that such officer or employee is … see also People v Brooklyn Garden Apartments, Inc. , 283 NY 373, 381 [1940]). Therefore, we have construed the word to …
https://www.osc.ny.gov/legal-opinions/opinion-89-63