Search
DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased mother. “Ms. Chatley hid her mother’s death to try to steal from the state retirement system and line her … that Patricia Chatley 61 of Nunda New York pleaded guilty to stealing more than $25000 in New York state pension …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Steven Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying … Steven Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesFacilities Planning Bureau Project Review
… to determine whether districts are commencing project construction prior to obtaining final project approval. The … and Building Code (Code) in relation to district construction projects. The Code applies to every facility … and approving plans and specifications for all capital construction projects involving these facilities and issuing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key Findings The controls over … (6 percent) for purchases totaling $61,109 after the goods and services were ordered. The claims auditor approved the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mHoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementBrewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… finding and replacing lead water service lines, but my auditors found the Department of Health could improve its …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementNewark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled approximately $5 … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s public … District Attorney McCaffrey, she is being held accountable for her actions. My office will continue to work with law … York State pension system from fraud.” “We are thankful for the diligent and thorough investigative work of the State …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Fairview Fire District – Financial … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsMedina Central School District - Reserve Funds (2019M-165)
… a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Bemus Point Central School District - Capital Projects (2019M-212)
… could have presented the capital project to the voters in a more transparent manner. The Board did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Chittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chittenango-central-school-district-2023-155.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172June 2002: Advance Refunding Bonds
… advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to … interest rate of x.x percent were issued to advance refund $ xx.x million of outstanding bonds with an average …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsRemsen Central School District - Claims Audit Process (2019M-86)
… other than those allowed under law, are presented to the claims auditor for audit and approval before payment. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4