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DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… New York State Comptroller Thomas P. DiNapoli and the Onondaga County District Attorney William Fitzpatrick announced today that … result of the coordinated efforts of the New York State Comptroller’s Office and the Onondaga County District … New York State Comptroller Thomas P DiNapoli and the Onondaga County …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… State Comptroller Thomas P. DiNapoli, Albany County District Attorney David Soares and the New York State Police … State Police members, along with our partners at the State Comptroller’s Office and Albany District Attorney’s Office, … State Comptroller Thomas P DiNapoli Albany County District Attorney …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksOpinion 89-23
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court …
https://www.osc.ny.gov/legal-opinions/opinion-89-23State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … annual financial report and the tax cap form late with the Comptroller’s Office; and did not annually provide accounting … district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated the district took corrective …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after paying the …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyMasonville Fire District – Financial Activities (2020M-165)
… - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Coeymans Hollow Fire District – Board Oversight (2021M-211)
… - pdf] Audit Objective Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service … The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in addressing what …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Bellevue Fire District #9 – Procurement (2018M-5)
… 1, 2016 through November 22, 2017. Background The Bellevue Fire District #9 provides fire protection services for the … Bellevue Fire District 9 Procurement 2018M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in … our review was to assess the Ticonderoga Joint TownVillage Fire Districts District progress as of October 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023. The audit determined that the Board of Fire … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fGates Fire District – Audit Follow-Up (2024M-10-F)
… Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in … The purpose of our review was to assess the Gates Fire Districts District progress as of September 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… arrested today pending arraignment in Chautauqua County Court before Judge Marilyn Gerace. The arrest was a result of a joint … is presumed innocent until and unless proven guilty in a court of law. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of … Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… public records to conceal her crime, according to State Comptroller Thomas P. DiNapoli and Erie County District Attorney John J. Flynn. Erickson, 54, took fees from … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kOpinion 88-66
… to market programs) -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- … §§1709(a), 2503(1),(6); 17 USC §§101, et seq .: A school district may obtain a copyright on a computer program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Tioga Fire District – Board Oversight (2022M-170)
… report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … Determine whether the Tioga Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDavenport Fire District – Financial Activities (2020M-147)
… Determine whether Davenport Fire District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have … Determine whether the Grand Gorge Fire Districts District Board of Fire Commissioners Board ensured officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151Morristown Fire District – Board Oversight (2025M-101)
… Board, District residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101