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Town of Kirkwood – Justice Court Operations (2016M-414)
… Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Virgil – Justice Court Operations (2015M-77)
… not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s … files and bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Town of Hampton – Justice Court Operations (2013M-305)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a … The purpose of our audit was to review internal controls over the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… to the vehicle’s ignition system and prevents the car or truck from starting if the operator’s blood alcohol … other parties. For example, one offender was stopped for a traffic violation in March 2014 and subsequently arrested and … address. In another case, an offender was stopped for a traffic violation and caught driving without an IID on two …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to significant delays in finding permanent housing for homeless people and those at risk of homelessness, according to an audit released today by New … Inadequate oversight of a New York City rental assistance program is leading to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingOpinion 2001-8
… district taxes are assessed, levied and collected at a single, uniform rate throughout the district (see 1982 Opns … or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Comptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… we will work with law enforcement across the state to hold people accountable and recoup the public’s money. I thank the … both political parties and we will continue to fight to clean up state and local government.” “This arrest should …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and … Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of … plea, during which she admitted that she accepted money in return for her official actions. She admitted that she …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… McDougall was sentenced today to 1 1/3 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over $320,000 in county funds, State Comptroller Thomas P. DiNapoli, Erie … Alexander McDougall was sentenced today to 1 13 to 4 years in state prison and ordered to pay full restitution after …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… the First Degree, Grand Larceny in the Second Degree, and Money Laundering in the Second Degree. “Mahtani and Melwani … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateOpinion 98 - 19
… This opinion represents the views of the Office of the State … that, "subject to the provisions of subdivision five of this section", the governing board of the political … any issuance of obligations by a fire district (see, e.g., 1986 Opns St Comp No. 86-67, p 105; compare Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … authority) TOWN LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory … Whether the facilities of a town water district for which indebtedness remains …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 93-20
… and paid to the county treasurer not later than the 15th day of each month following the receipt thereof. In lieu … specified in the board resolution, but not later than the 15th day of each month following receipt. Neither Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 94-4
… You ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of … Whether vouchers submitted for audit by a town highway superintendent must contain an original signature of …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Police Det. Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement System … Mr. Hoffman stole from a pension system that thousands of New Yorkers rely upon,” Acting Nassau County District … the system of over $100,000 and pending indictments of two New Jersey residents for stealing over $100,000 in pension …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the Social Security Administration Gail S. Ennis today announced … announced the arrest of a Georgia resident Sandra Smith for allegedly stealing over $450000 in New York state pension …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsOversight of Shelter Placements
… Objective To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. When a single …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… 1 Moreover, neither the Supervisor nor the current Board reviewed the FFI tax proceeds allocation calculation … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … you received with the draft audit report. We encourage the Board to make the CAP available for public review in the Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Former Fire Co. Treasurer Admits Stealing $24K
… betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… the Statewide Vendor File in the SFS. As a result, OSC may contact the Business Unit’s personnel to either request … Add Request until the Business Unit receives the email notification that the vendor in question has passed the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-records