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Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the … The purpose of our audit was to review the Districts cash receipts and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Ellery – Justice Court (2014M-269)
… The purpose of our audit was to examine the Justice Courts financial activity for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Opinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … employee or director (General Municipal Law §800[3][b],[c]). Pursuant to General Municipal Law §801(1), unless an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and felony grand larceny in the third degree as a crime of public corruption for the theft from the Town. In July 2025, … Board also did not audit, or contract with an independent public accountant to audit, the Clerk’s records for the 2017 … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Town of Willsboro – …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Opinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an … does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… prosecuted by Attorney General Schneiderman’s office, is the product of a joint investigation with the Federal … of evading requirements that donations be in the true name of the donor. Tanski is accused of evading campaign … no matter how rich or how powerful, and that is why my office has aggressively prosecuted over 50 individuals in …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerProperty Tax Credits
… such as: (i) invalid primary residences, (ii) deceased homeowners, (iii) taxpayers with income exceeding the limits, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andComptroller DiNapoli Releases School District Audits
… (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … (Erie County) The board has not appointed a claims auditor to audit claims before payment as required by the school’s … exceeded the contractual maximum by 111 days. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Comptroller DiNapoli Releases Municipal Audits
… In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine … contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… the theft and brought the matter to Flynn's office as part of their ongoing partnership. Erickson was terminated from … Erickson systematically defrauded the Hamburg taxpayers of $150,000," DiNapoli said. "Thanks to the hard work of my office in partnership with District Attorney Flynn, Ms. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process … The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … were significant information technology weaknesses due to the use of shared usernames and passwords at the window …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… pleaded guilty to misdemeanor petit larceny. “The trust put into Ms. Kelley by Chautauqua County residents was … a warning to others who violate their duty to the public. I thank Chautauqua County District Attorney Patrick Swanson … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five … his wife as clerk-treasurer under his supervision, in violation of the village employee handbook, and approved … her unsubstantiated claims of off-hours work for $21,000 in extra pay. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageSteuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… not adequately performed, the Board and District officials run the risk that necessary fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for … today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller … The former Ellery Justice Court Clerk who was fired for … today to five years prohibition and full restitution of $63636 in Chautauqua County Court according to State …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21 million. … were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra