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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny … Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I greatly appreciate the work of the Office of the State Comptroller in bringing about this …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) pay Advanced … Program Payroll is one of the largest components of a fire district’s budget. The Board is responsible for establishing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… White’s mother retired in 2000, she elected to receive her pension benefits in full until her death. When White’s mother died in 2017, the death was … to be made to an account that White jointly held with her mother. As a result, from 2017 until NYSLRS learned of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseCUNY Bulletin No. CU-842
… and Hourly PSC employees in the Bargaining Units AJ, CA, CB, CE, GA, PC, T8 or TC who meet the eligibility criteria … Leave only) in Bargaining Units AJ, GA, PC, TC, T8, CA, CB, and CE on 01/13/2025, will receive the 2023 Retroactive … Leave only) in Bargaining Units AJ, GA, PC, TC, T8, CA, CB, and CE on 01/13/2025, will receive the 2024 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveCicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/middletown-no1-district-2020-160.pdfDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… the formal appropriation process, including billions of dollars in financial settlements. "Extraordinary financial … the out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made … end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… to the Metropolitan Transportation Authority (MTA). On-budget revenue actions include extension for five years of … on upper-income earners, and broader imposition of the sales tax on online sales. The state Division of the Budget … budget creates a Public Campaign Financing and Election Commission that is charged with establishing publicly funded …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetOpinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory authority for wage assignments at the request of municipal officers or employees. This section provides in …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,798 contracts for state agencies and public authorities valued at $4.3 billion and approved nearly … reconstruction work at the New York Psychiatric Institute in New York County. $2.9 million with CHA Consulting Inc. for …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of … (Board) consists of five elected members. The District’s general fund budget totaled $678,270 for the 2013 … We found that the Board provides adequate oversight of District financial activities. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… 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 Treasurer Wendy Wharton, 53, of Manchester, … over $20000 in Fire Company funds following an audit and investigation by State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… checks meant for the department into her own bank account, spending the money on travel and spa treatments. … When the fire department noticed problems in its account it contacted the New York State Police. The ensuing …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kIgnition Interlock Program Monitoring (2015-MS-4)
… for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure the safety of the … and others establishing standards for the usage and monitoring of IIDs ordered by criminal courts for these … IID activity. Key Findings Each county had a process for monitoring IID installations and negative activities of …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… York State Police today announced the plea and sentence of Amy Becker, former Clerk for the Town of Lincoln, for stealing nearly $4,000 from the Town. The plea was the result of a joint investigation between Comptroller DiNapoli’s … York State Police today announced the plea and sentence of Amy Becker former Clerk for the Town of Lincoln for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… get away with it,” said DiNapoli. “My office is working hard every day to expose public corruption at all levels of …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected five-member Board … Smithfield Fire District Controls Over Financial Activities 2015M113 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113