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Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, … an audit and investigation by DiNapoli’s office, working with the New York State Police and Steuben County District … work diligently to expose public corruption and partner with law enforcement to bring offenders to justice and recoup …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated … as required. As a result, the District was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Reduce the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Monroe County. The District, which operates 10 schools with approximately 3,600 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in compliance with statutory requirements. Develop written policies and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRochester City School District – Payroll and Procurement (2016M-435)
… seven-member Board of Education, operates 52 schools with approximately 29,700 students. Budgeted appropriations … We reviewed 515 p-card purchases and found deficiencies with 500 purchases. The District did not consistently comply with competitive bidding requirements for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Town of Delhi - Highway Department Leave Records (2020M-53)
… former Deputy was arrested in September 2020 and charged with Grand Larceny in the Third Degree. The matter is pending … used from Department employee leave balances in accordance with the collective bargaining agreement (CBA). The Supervisor generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… As of February 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we … monthly balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136White Lake Fire District – Budgeting Practices (2013M-156)
… same period, the District budgeted to fund its reserves with approximately $115,000 of fund balance in anticipation … Board did not consider historic trends and develop budgets with these trends in mind. Throughout the fiscal year, the … − when developing budget estimates that are consistent with the District’s actual revenues and expenditures. Monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… seven-member Board of Education, operates three schools with approximately 2,000 students. Budgeted appropriations … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to … minutes that the District entered into formal contracts with the LLC and the principal owner that provided the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… soliciting competition or entering into written contracts with them. The Board designated a financial advisor to act as … to fund operating expenses, which is not in compliance with the law. The Board has not adopted an online banking … trust document, engage an actuary and enter into contracts with each service provider for the LOSAP. Enter into a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent … cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2021, including the “Big … to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision that allows …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under the management of the state, or any … that financial resources may be transferred from one fund to another with specific statutory authorization for such … Pursuant to 4 1 of the State Finance Law no money shall be paid from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsCanandaigua City School District – Procurement (2022M-141)
… totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors … being overpaid to the vendor. Key Recommendations Comply with statutory requirements and the District’s procurement … to ensure accuracy. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Poughkeepsie City School District – Information Technology (2019M-166)
… information (PPSI). District employees were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service providers. In addition, sensitive … formal service level agreement. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Village of Deposit – Claims Auditing (2023M-173)
… the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit … Key Recommendation Ensure the deputy clerk complies with the Village’s credit card policy and that each claim has … authorizing payment. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Erie County. The District, which operates 12 schools with approximately 7,180 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… There are four schools in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of … Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Eden - Real Property Tax Exemptions (2018M-231)
… citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: … as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all … is provided when required. Town officials generally agreed with our findings. Appendix C includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Lancaster - Information Technology (2018M-114)
… designed or implemented procedures to monitor compliance with the acceptable use policy or determine the amount of … an inventory of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive … the IT policies are updated. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114