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Homeland Security Grant Program – Federal Funding and New York
… Homeland Security Grant Program (HSGP) (Assistance Listing Number 97.067) provides funding to states and local … The Homeland Security Grant Program HSGP Assistance Listing Number 97067 provides funding to states and local governments …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a … 11,000. It is governed by a Mayor and an eight-member City Council. The Council appoints a City Manager who serves as chief executive officer. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Opinion 88-62
… establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and may pay … establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, if so, whether landfill fees, imposed to defray the cost of closing and capping the landfill, may be paid into that fund. …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158DiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… the New York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former … corruption.” Former Village of Chatham Clerk-Treasurer Barbara Henry is charged with tampering with public records … the New York State Police today announced the arrest of Barbara Henry the Village of Chathams former ClerkTreasurer …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli: Technology Changing How Local Governments Serve Residents
… new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report … Mayor Gary R. McCarthy, Assemblyman Angelo Santabarbara and National Grid Eastern New York Regional Executive Laurie … recently began installing energy saving LED street lights and expanding wireless connectivity to certain neighborhoods …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsTown of Laurens – Budgeting Practices (2013M-204)
… 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds … accounting records or the adopted budgets, there is not a base-line level for routine expenditures, which makes it …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204March 2000: Handicapped Parking Education Program
… March 2000 Handicapped Parking Education Program …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their … reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … whether Young Womens College Prep Charter School of Rochester School officials ensured network and financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was … “I thank District Attorney Carville and the New York State Police for their partnership in this investigation.” “I want to commend our State Police members along with our partners at the Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… G. James announced the arrest of a 68-year-old Rochester woman for allegedly stealing $12,973 in state pension payments sent to her deceased mother. The defendant, Karen Walsh, was arraigned in Monroe County Centralized Arraignment Court on a charge of … G James announced the arrest of a 68yearold Rochester woman for allegedly stealing $12973 in state pension payments …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsJamesport Fire District - Gasoline Inventory (2019M-04)
… Audit Objective Determine if District officials adequately account for and safeguard the gasoline inventory. Key … Determine if District officials adequately account for and safeguard the gasoline inventory …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264DiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… to commit financial crimes will be held responsible for their actions,” Pearson said. “I would like to personally thank the Office of the State Comptroller Thomas P. DiNapoli, … a clear-cut example of an individual using their position for their own personal benefit,” James said. “I applaud the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background … budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer … is about $265,000. Key Recommendations Attend training courses for accounting that cover the preparation of bank …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214