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Sign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
Former Tupper Lake Volunteer Fire Department VFD Treasurer Timothy J Brown pleaded guilty to grand larceny and agreed to repay the $30000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftTown of Mount Morris – Justice Court (2012M-129)
… reconciling Court assets to known liabilities. One Justice failed to close his bank account as required when he … remitted to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted to OSC. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Akron – Selected Financial Activities (2016M-133)
… The objective of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, … governed by an elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial … January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of … The purpose of our audit was to examine selected Town financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Village of Fort Plain – Leave Benefits (2020M-101)
… officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit policies and procedures. Officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Town of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide … for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Cambria – Capital Projects Financing (2017M-161)
… is governed by an elected five-member Town Board, provides services including highway maintenance, snow removal, water … a $200,000 BAN to finance project costs for a town park comfort station and deposited the proceeds into the general … only when it is needed to fund project costs. Transfer comfort station BAN proceeds improperly deposited in the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161The Concerning Growth of Hate Crime in New York State
… as a strength. Definition, Data and Reporting A hate crime is an offense that is motivated by a perception or belief … Configural Narrative . Inf Syst Front. 2023 Apr 17:1-26. doi: 10.1007/s10796-023-10390-w; Jack Levin and Jack … of citywide crime data for 2023 ( https://www.nyc.gov/site/nypd/stats/crime-statistics/citywide-crime-stats.page ). …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she … P. DiNapoli announced today. DiNapoli’s office worked with the New York State Police and Steuben County District … said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for their partnership in bringing …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsComptroller DiNapoli Releases Annual Review of MTA Finances
… not as large as the gaps projected by the MTA during the Great Recession, they are still large by historical … unplanned fare hikes such as those experienced during the Great Recession. If the MTA continues to improve service and … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sherburne – Budgeting (2025M-83)
… [read complete report – pdf] Audit Objective Did the Village of Sherburne … essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 … In addition, the Board did not have written multiyear capital and financial plans, or a written fund balance policy …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax … our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followTown of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November … Town of Somerset Budgeting for Sales Tax 2016M419 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… controls over the payment process as a basis for that certification. To the extent feasible, separation of duties … separation of online data entry of claims from claim certification functions; and Security over authorized access … Annually, each agency head must email a signed certification form to the Office of the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processReimbursement of Social Services Costs (2013MS-3)
… errors (under-billings and over-billings) or a failure to bill at all. We identified additional opportunities for … to the DSS in an effort to accurately capture and bill direct expenditures related to social services. Maintain …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3