Search
DiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… A 55-year-old Buffalo woman pleaded guilty to stealing more than $54,715 in state pension payments meant for her deceased grandmother, State … retirement system,” DiNapoli said. “Thanks to the work of my investigative team and the Erie County District Attorney’s …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsState Comptroller DiNapoli Releases Municipal Audits
… and safeguarded. District inventory records did not list 45 of 50 selected assets totaling $36,809. In addition, district officials were unable to locate seven … that did not have sufficient supporting documentation. In addition, the board approved payment for 58 fuel credit …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… State Comptroller Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Standardized Forms – Travel and Conference Expense Management
… of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic format. An electronic format … A travel reimbursement form should request information in the following areas: Purpose and dates(s) of the travel – …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsState Comptroller DiNapoli Releases Municipal Audits
… required by law. A commissioner had a prohibited interest in the contracts between the district and his snow plowing … checks and money orders and bank statements were missing. In addition, the justice did not ensure 330 receipts totaling … were generally recorded and deposited accurately and in a timely manner, the clerk did not remit collections to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… in the 4 th Degree and Corrupting the Government in the 3 rd Degree. Kish, 54, served as the department’s Treasurer and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Club (SWSC). McLain was charged with Grand Larceny in the Second Degree. “McLain allegedly took advantage of his … Club expenses, paid his personal credit card balances in-full and was paid twice for the same reimbursements. … Nov. 19, 2022. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
Determine whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/binghamton_0.pdfIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… pursuant to appropriation. 32002 PA Bond Issuance fees Fee paid upon the issuance of Debt collected (re. § 2976 of … purposes, cell tower placements, etc.) Sales 32401 Real Estate Sale of real property including buildings, roads and … or service owned or provided by the State other than real estate, commissary store sales, surplus property, public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Comptroller DiNapoli Releases Municipal Audits
… reporting to the board reduced transparency, prevented it from properly monitoring financial operations, and increased … since 2021. Retaining the collections prevented the funds from being productively used by town officials and taxpayers. … in a timely manner. Due to deficiencies in the records, it is unclear whether eight recorded cash and check collections …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the … Thomas P. DiNapoli announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. … 39, of Wallkill, was sentenced to 2 1/3 to 7 years in prison and pay $239,622 restitution. His three-year scam …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftComptroller DiNapoli Releases Municipal Audits
… – including timely deposit and proper accounting of all fundraising revenues and activities – and disbursements … district has steadily improved its financial condition. From 2012 through 2014, the district gradually restored its … water and sewer charges. The town did not properly bill all parcels in the water district for operation and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Condition (Orange County) In fiscal years 2011-12 through 2015-16, the board … to fund operations. However, due to operating surpluses in four of the five years, $3.9 million of the appropriated …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and … and refunded. However, auditors identified weaknesses in the college’s use of a computerized program to maintain … many of the duties of their positions which resulted in significant village-wide dysfunction. Officials have not …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… today by U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his … $1.1 million from the PFD. According to documents filed in court, MELIN, a chiropractor, was elected treasurer of the … of 20 years in prison, and one count of subscribing to false tax returns, which carries a maximum sentence of three …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… unsealed today charges Cesternino with Grand Larceny in the Second Degree and thirteen counts of Falsifying Business Records in the First Degree. "Volunteer fire companies are created to … matter as well. The charges against Cesternino are merely accusations and she is presumed innocent unless and until …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess County Court after an audit and investigation by … Thomas P. DiNapoli uncovered a second theft of $150,000 in town funds, following an earlier admission by Knapp of …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts … “I acknowledge that this disposition was a long time in coming,” District Attorney Perfetti said. “I want to … County, to Grand Larceny in the Second Degree, as a crime of Public Corruption. He must pay $240,000 in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Operational Advisory No. 32
… Voucher should be submitted in SFS for OSC approval. All other revenue sources must be submitted through the AR … related voucher identification and attachments for all ROA transactions submitted online or through a bulkload … ID: 0RSNGLPYMT - ROA Single Payment Refunds The refund is from a vendor for items purchased with a procurement card. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelines