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DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing … education of children is shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense … continued collaboration in combatting public corruption.” Hand pleaded guilty to two counts of federal program theft, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… in Westchester County. The District, which operates two schools with approximately 335 students, is governed by … need funding, the District incurred interest expenditures and other fees that could have been used to fund other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… of Warwick in Orange County. The District, which operates two schools with approximately 870 students, is governed by … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Thomas P. DiNapoli, Yates County District Attorney Todd Casella, and Yates County Sherriff Ronald Spike … Thomas P DiNapoli Yates County District Attorney Todd Casella and Yates County Sherriff Ronald Spike announced …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Purpose The objective of this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) … identifies and reports its assessable expenses in all material respects. The Board made payroll allocation … To assess the accuracy of the Workers Compensation Boards reported …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Town of Wethersfield – Capital Project (2025M-46)
… of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) building … the Audit Area The Board is responsible for the oversight and management of capital projects, including ensuring they are properly planned and managed. Local governments, including towns, undertake …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Agencies Bulletin No. 2052.1
… using earnings codes associated with differing overtime rates / denominators during a vesting period. In this case, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.2
… using earnings codes associated with differing overtime rates / denominators during a vesting period. In this case, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesVillage of Airmont – Claims Auditing (2024M-1)
… audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims … claims were for appropriate Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1DiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit … of students did not graduate on time and were not prepared for higher education or to obtain employment, and identified … DiNapoli said. “The DOE must make sure students are ready for their next steps after high school and should prioritize …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry … other workforce impacts of AI, because without it, it’s much harder for investors to evaluate whether the changes are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time … or district corporation may, by resolution, delegate all or part of such powers and duties to the chief fiscal … the sale and issuance. Bond counsel is often involved in all phases of debt issuance and advises the finance board on …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… New York State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell … New York State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. CSC is reimbursed for preschool … costs that were incorrectly allocated to the Programs; and $5,846 in ineligible costs for food, personal travel, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2103
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining units … Same as Effective Date Goal Balance: $500 (to prevent making another payment) Retirement Information The Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2018
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit … Same as Effective Date Goal Balance: $500 (to prevent making another payment) Tax Information: The Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesVillage of Leicester – Financial Management (2025M-7)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Village’s financial affairs, which …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total individuals we tested (23 selected employees and all seven elected officials), two employees or 9 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04