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DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D … blatantly abused his position and went on a spending spree with public money,” said DiNapoli. “It is alarming that my … and District Attorney Friedman for working closely with my staff to make sure this individual is held …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… During our audit period, the Company’s revenues ranged from approximately $77,000 to $99,000 each year and its … audit claims, obtain written monthly financial reports from either Treasurer, require reconciliations of the bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli announced the … and investigation by DiNapoli’s office, working with the New York State Police and Steuben County District Attorney … public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mDiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators … of the state's retirement system, used town funds to pay back loans she took from the retirement system of more …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsLe Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… justice court will make full restitution after admitting to stealing nearly $6,000 in cash from bail collections. The … in Saugerties Town Court on March 4. Harper was sentenced to three years’ probation and ordered to pay full restitution. She was also fired from her position …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… New York State Comptroller Thomas P. DiNapoli today announced a … co-filed two of the shareholder proposals on behalf of the NYC Retirement Systems. “As shareholders, we believe that it … a shareholder proposal seeking an independent audit of the company’s practices related to civil rights, racial equity, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesControls and Accountability of Court, Trust and Bail Funds
… York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January … the estates), and other miscellaneous funds. Finance's Court Assets Department is responsible for the accounting of … and maintaining a computerized accounting ledger for Court, Trust and Bail funds. According to Finance's records, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Thomas P. DiNapoli announced Kristina Hand was sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last … of community service. Hand was also ordered to pay $34,000 in restitution. “Ms. Hand took advantage of her position as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… did not review monthly bank statements and canceled check images, receive monthly financial reports, audit bills … to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Buffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Tuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other Financing Sources, including ten year … Debt Activity and Debt Outstanding Detail schedule on the Tax Stabilization Reserve Account Summary of Cash Advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsNYS Common Retirement Fund Announces Second Quarter Results
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. Its fiscal year ends March …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… instruments and has consistently been ranked as one of the best managed and best funded plans in the nation. Over the past 20 years, 82 …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdf