Search
Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… receiving unopened monthly bank statements and canceled check images. She performed these functions with virtually no … an environment where the Clerk-Treasurer was able to write checks to herself or to others for payment of her …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today … taxpayers,” DiNapoli said. “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff Kevin Henderson, we were able to stop …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemVillage of Greenwich – Justice Court Operations (2014M-023)
… Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank balance with her manual cash records. The Court issues … Although the previous Justice remitted the balance of his bank account to the Village and subsequently closed the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… and Nash appeared before Westchester County Court Judge David Zuckerman. Bigelow and Nash are due back in court Jan. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsState Comptroller DiNapoli Releases School District Audits
… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … also did not comply with the district’s procurement policy. Auditors determined the purchasing agent did not … services from 13 vendors who were paid $73,032. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… DiNapoli’s office have resulted in the arrest of more than 80 individuals and the restitution and fines of $15 million. For a copy of the Comptroller’s audit of the town of Rosendale, …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsFormer Bronx Youth Director Pleads Guilty
… P. DiNapoli and Bronx District Attorney Darcel D. Clark today announced the guilty plea of Earnestine Russell to … DiNapoli and Bronx District Attorney Darcel D Clark today announced the guilty plea of Earnestine Russell to …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in the … spouse or minor children, to a dependent parent for life. If all the beneficiaries listed above become ineligible …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitOpinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Institute for the Deaf and Exceptional Children , two Brooklyn preschool special education providers, claimed … Hebrew Institute for the Deaf and Exceptional Children two Brooklyn preschool special education providers claimed nearly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Tuition Assistance Program – Metropolitan Learning Institute
… University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College of New York (2014-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing $22000 in cash by pocketing fundraising proceeds and writing numerous checks to herself
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… approximately 800 residents. The Village is governed by a Board of Trustees, which is comprised of four elected … leave or the payment for unused leave. Moreover, there is a lack of segregation of duties over the administration of … private and sensitive information is removed from storage devices and media prior to disposal. Take possession …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The … and four Board members. The Town’s budgeted appropriations in the 2013 fiscal year were $637,517 for the general fund … fund balance. Although we commend Town officials on their use of these moneys to reduce the tax levy and build …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64