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DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… the face to all of the public servants who dedicated their careers to serving our community,” said Doorley . “These …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsPocatello Fire District - Audit Follow-Up (2016M-301-F)
The purpose of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report released in January 2017
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… its senior center, including providing food, coffee, bingo games, and organizing paid day trips and overnight …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillState Comptroller DiNapoli Releases Municipal Audits
… and Tompkins; eight Towns: Clay, Colonie, Greece, Oyster Bay, Ramapo, Southampton, Tonawanda and Union; and four … were communicated confidentially to BOCES officials. Village of Monticello – Financial Condition (Sullivan County) … the funds to address. Village of Monticello – Records and Reports (Sullivan County) Auditors determined the treasurer …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… Watershed Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury convicted him of 6 felonies, including grand larceny in … filing in the first degree, related to his diversion of federal and state grant funds meant to improve the area …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateAuditing Travel/Conference Claims – Travel and Conference Expense Management
… conference, training or meeting (i.e., certification of attendance and/ or completion, documentation of the meeting … Are expenses incurred necessary in connection with the attendance at the conference? Are there charges for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsComptroller DiNapoli Releases Municipal Audits
… training. City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 to June 30, 2018 the city’s … and/or collective bargaining agreements Herkimer County Community College – Procurement The purchasing policy for the college …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited after the … which multi-trade contracts were awarded, totaling almost $3.1 million, as required. Project proposals totaling almost … facilities for approval. Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Cincinnatus , Town of Hancock , Hudson Housing Authority , … work. Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (Tompkins County) During the audit …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and … for credit card purchases totaling approximately $21,000. When officials and employees do not solicit competition as …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… “They now have been held accountable for their actions. I thank District Attorney Stanzione and the New York State … protecting the assets of the pension fund and prosecuting people who receive funds they are not entitled to.” “This … via direct deposit into a joint checking account he shared with the defendants. Stephen Toumey’s father was also the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… consistently adopted unrealistic budgets. The board relied on one-time revenues to fund operations and used budget …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0XII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… an overview and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) … and transparent information. The final user to approve a voucher prior to submittal to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head … controls over the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of … vendor provided required documentation, Appropriate sign offs are on all relevant documentation. The agency followed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… [read complete report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls … Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andREACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for supported and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … County) The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or 2013. As of Dec. … fully implemented the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … – Controls Over Financial Activities (Oneida County) The treasurer generally maintained adequate financial records. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Cash advances and deposits could not be reconciled with ticket sales and proceeds received because there were no … As a result, one commercial customer received $400 of free water and a second customer received an unknown amount of free water over the course of two billing cycles. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits