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Opinion 98-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (for … Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) VOLUNTEER … Whether a fire district accepts the services of a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Comptroller DiNapoli Releases Municipal & School Audits
… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including … $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges … card purchases totaling approximately $2,000 and approved her own credit card purchases. The former director was …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive … $89,421. No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid … whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Oswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of … the government in the second degree and was arraigned today in Beekman Town Court before Judge Robert … New York State Comptroller Thomas P DiNapoli today announced the arrest of Jennifer Colucci 41 of Hopewell …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherTown of Florida – Town Clerk Operations (2012M-215)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … storage medium and should ensure access to collections is limited. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: Identity Theft Cases Surged in New York in 2020
… dealt with identity theft last year,” said DiNapoli. “Even when there’s no money stolen, resolving the consequences of … or getting a loan because their identity was stolen. We should all take common-sense steps to keep personal … New York residents would be more than $800 million if they are similar to its share of identity theft reports to the FTC …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… important investigation.” On October 28, 2019, Mendez was convicted of 10 counts of Offering a False Instrument for …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… Kendra’s Law to ensure that needed services are delivered in a timely manner, according to an audit released today by … them harming themselves or others,” DiNapoli said. “In many instances, the program is working, but when there are … a serious mental health crisis.” Kendra’s Law was enacted in 1999 to allow court-ordered Assisted Outpatient Treatment …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… government’s or school’s requirements change, such as when new applications or devices are added to the network. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued … consistent with fiduciary duty, divestment of companies that fail to meet minimum standards. On the eve of the 5th … in light of the global consensus on climate change. Those that fail to meet our minimum standards may be removed from …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… for many New Yorkers to access well-paid jobs that become careers, while helping businesses and unions train the … which provides a proven pathway to high-paying, in-demand careers, and a skilled workforce for businesses,” said New …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachChautauqua County – Court and Trust Funds (2020-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Attica – Town Clerk (2015M-210)
… properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 … June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 … required by statute. There was a cash shortage of $1,401 in the Clerk’s office. Key Recommendations Properly collect, …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… announced the arrests of former Executive Director of the West Carthage Housing Authority (WCHA) Jan Hoffman for … announced the arrests of former Executive Director of the West Carthage Housing Jan Hoffman for allegedly stealing over …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… provide proper oversight over the water clerk or segregate her duties. Key Recommendations Segregate the water clerk’s … duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… stealing over $20,000 in Fire Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and Ontario County Sheriff Philip C. Povero. Former Company and Auxiliary … Vegas. She was arrested on Friday by the Ontario County Sheriff's Office and is being prosecuted by Ontario County …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftDiNapoli Honors Caribbean Leaders
… New York State Comptroller Thomas P. DiNapoli honored … Caribbean descent. Each of these leaders has given back to New York state through their pursuits in the arts and public … performer, poet writer; State Comptroller DiNapoli; New York State Senator Roxanne Persaud; Mellany Paynter, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leaders