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Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… budget while keeping the impact on critical services in mind and it must inform the public on how it is achieving …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateCity of Amsterdam – Budget Review (B25-5-5)
… was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the … during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key … revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we identified …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… Comptroller of the State of New York, the first Italian American to serve in this position in the state's history. He … Comptroller since 2007. His mother's family immigrated from Sturno, Avellino Province and his father's family is from Paduli in the Benevento Province. He was named an …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationOpinion 97-25
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of … until after the agency approves the application. This is in reply to your request for our opinion concerning a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection … ("USPIS") announced that Gregory Bayard pled guilty to wire fraud today in White Plains federal court. The charge … an attorney and filed a motion in the Surrogate's Court to remove Bayard as the administrator of his father's estate. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedDiNapoli: Town of Bennington Audit Leads to Arrest
… The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a … Thomas P. DiNapoli. The clerk, Tina Metz, 54, was arrested by the Wyoming County Sheriff's Department and … … The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestComptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Town of Ellicott – Justice Court (Chautauqua … and did not receive sufficient financial information to effectively monitor the budget throughout the year. Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… A Pennsylvania man who stole $194,000 of retirement benefits paid to his … New York State Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania Jacqueline C. Romero, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityState Comptroller DiNapoli Releases Municipal Audits
… , Cayuga County Water and Sewer Authority , Chautauqua Utility District , City of Glen Cove , Town of Minerva , Pine … employees has incompatible duties including generating bills and preparing and recording deposits. Authority …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… P. DiNapoli announced the pending sentencing of a Queens man for concealing his father’s death so he could continue to … DiNapoli announced the pending sentencing of a Queens man for concealing his fathers death so he could continue to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Auditors determined that officials did not adopt a data classification, breach notification or online banking policy … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… auditors found that town officials did not solicit quotes for certain purchases, as required. As a result of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and … concealing the scheme. “Hoffman and Pais brazenly diverted funds meant to support seniors and individuals with … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.
https://www.osc.ny.gov/files/local-government/audits/pdf/brighton-district-5-2018-60.pdfXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … Audit and Control Revolving Account 55300-55301 Health Insurance Revolving Account 55350 Correctional Industries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrTown of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … condition for the period January 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are … the monthly reports provided by the Treasurer include only year-to-date information and do not provide detail for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board did not … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70