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Review of Travel Card Expenses
… (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According … to claim reimbursement for mileage she never traveled, and failing to provide documentation to support questionable …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Sherman Central School District – Claims Audit (2024M-92)
… complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. According to a District official, historically the Board appoints one of … approximately $91,000 were not sufficiently itemized. As a result, improper or unsupported claims may be paid and may …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Comptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… Disbursements (Erie County) The board has not appointed a claims auditor to audit claims before payment as required … approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using … clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 residents. The 2013 Town … revenues in a timely manner and may have identified her apparent misappropriation of funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is … individual checks to reimburse employees, officials wrote a check to the Library and disbursed cash reimbursements to … time in excess of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Property Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsOpinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … not as compensation for services already rendered. This is in reply to your inquiry concerning the payment of the salary … be paid the salary budgeted for the acting village justice in addition to his own. Section 3-301(2) of the Village Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 2004-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's spouse is leased to a vendor which … finances of the household of the board member and his or her spouse, then the board member would receive at least an …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 89-65
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … law firm for additional legal services) TOWN LAW, §§20(2)(a), 27(1); GENERAL MUNICIPAL LAW, §§801, 802(1)(b): A town … for additional legal services between the town and his or her law firm, if the town attorney has any of the powers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 92-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A town whose town board is authorized by special act to … a flat monthly fee as an allowance for use of his or her automobile on official business as part of the terms and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 92-38
… board of fire commissioners has adopted a rule requiring nominations by the duly qualified members of the department. … fire commissioners, at its next meeting, must consider the nominations and either appoint the nominees or, if a …
https://www.osc.ny.gov/legal-opinions/opinion-92-38DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… provide thousands of people with paid, hands-on training in skilled, in-demand trades, ranging from information technology to … Roberta Reardon and her team for their efforts in promoting New York’s apprenticeship programs.” “We thank … provide thousands of people with paid handson training in skilled indemand trades ranging from information …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachTown of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile their bail … that all money received was deposited and recorded in a timely manner, or that monthly reports were submitted to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal Audits
… 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. In addition, the board does not review all … records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than … of their ongoing partnership. Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … A village recreation attendant admitted stealing more than …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The … for all activity fund cash receipts that are remitted to her for deposit and that student treasurers complete profit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra