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Chautauqua County – Court and Trust Funds (2020-C&T-1)
… York State Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller … and other properties deposited to court and ordered into her custody. Key Findings The records maintained by the … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1DiNapoli and Rice Halt Pension Scam
… It is being prosecuted by Asst. District Attorney Jason Herman of District Attorney Rice’s Public Corruption …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Oversight: OSC's Contract Review Safeguards Public Funds Track state and local government spending at Open Book …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… deposit funds in a timely manner and sign school deposit forms. The Board did not appoint a faculty auditor to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town employees and … more than $1.1 million were not deposited within 24 hours of receipt, as required by NYS Town Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were unaccounted for. As …
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 … to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town supervisor's business partner … or employee has an interest in any "contract" with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Global Concepts Charter School – Cash Disbursements (2017M-126)
… The School, which is a public school financed by local, State and federal resources that is not under the control of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, as well … County District Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Oversight of Kendra’s Law (Follow-Up)
… in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … included in our initial audit report Oversight of Kendras Law Report 2022S43 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followTown of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … For example, Town officials found $622 in cash in her office with no supporting records showing the source of … to the theft, paid full restitution of $3,869 and received a one-year conditional discharge. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … whether any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mTown of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by a Town … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an elected … and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the spectrum of … as we continue to build on the gains we have made in recent years and look for innovative opportunities that … graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. About the New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Agencies Bulletin No. 1435
… SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased … with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other SSN ”: … the SSA. If the information reported in PayServ does not match the information on the Social Security card, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1523
… SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased … with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other SSN ”: … the SSA. If the information reported in PayServ does not match the information on the Social Security card, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … proper disbursement procedures including procedures to ensure that all disbursements have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … $4,100 in County funds from 2012 to 2017 and resigned from her position. The Board does not review all individual …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and