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DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … accountable for his actions.” DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsWayne County – Financial Management (2012M-249)
… and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third … issued an appearance ticket and will be arraigned in town of Bradford court on August 1. “Ms. Hamilton exploited her …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectContinuity of Operations Planning
To determine the adequacy of State agencies continuity of operations planning for major unexpected events
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningHilton Central School District – Audit Follow-Up (2022M-200-F)
… School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023. The audit determined that District officials did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine members. The School contracts with a charter management organization (CMO) for overall financial … the School does not have a firm agreement detailing what services are included. School officials entered into a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mVillage of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Rainbow Rhymes Learning Center (Follow-Up)
… initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial … Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately … Interest State Education Department: Rainbow Rhymes Learning Center Report (2009-S-84) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the … Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Police Bulletin No. SP-237
… Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Inspecting Highway Bridges and Repairing Defects
… any defects found during inspections. If a serious ("red flag") structural defect is identified during an … engineer. As of July 2012, NYSTA records show it owns 792 bridges. Between January 2008 and July 2012, 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… receiving and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal Officer …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Wayne – Justice Court (2013M-52)
… the Justice’s account. The Justice did not prepare monthly bank reconciliations or accountabilities, issue appropriate … an accurate, up-to-date accounting of bail, prepare proper bank reconciliations, and prepare accountability analyses for … 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … years. District officials could not demonstrate a planned need for more than $876,000 in reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… transactions for the period January 1, 2010 through August 31, 2013. Background The Town of Marcellus is located …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Service Business Manager Darcy J. Conaway was charged this week with grand larceny in the third degree for … Service Business Manager Darcy J Conaway was charged this week with grand larceny in the third degree for …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlement