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Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Former Hannibal Fire Chief Chris Emmons pleaded guilty today to Grand Larceny for stealing from the town’s … to deter such similar illegal conduct.” “Mr. Emmons’ guilty plea illustrates the duplicity he presented to cheat … Grand Larceny in the fourth degree. Chris Emmons pleaded guilty before Judge Karen Brandt Brown of Oswego County …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyChurchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Vertus Charter School – Information Technology Asset Management (2025M-9)
… the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report and … 90 days. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in partnership with the United States Department of Agriculture (USDA). RRAP provides rental subsidies for low-income elderly and family tenants residing in multi-family properties in rural areas of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… $92,000 in restitution after pleading guilty to stealing from the fire department. “The sentence in this case should … in bringing Simchik to justice.” Carville said, “Stealing from our volunteer service is a reprehensible act which is … crimes. She was sentenced before Judge Michael R. Nolan in Oneida County Court. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kVillage of Herkimer – Payroll (2025M-37)
… compensation, including regular salaries and wages, overtime and payments to employees for unused leave accruals … adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … develop or adopt any written policies or procedures for overtime, and instead relied on each Village department to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… fund balance that is not needed to finance operations results in real property tax levies that are higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… care plan no longer resides in New York, they should be disenrolled from their plan and the plan must return … ($234 million), or the member’s eligibility was flagged to be closed but was not officially ended and premiums continued to be paid ($65 million). Even when DOH and Local Districts …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… examined the role of Italians who rescued Jews during World War II and the history of the Jewish community on the Italian …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationState Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… totaled $218,100. Audit Summary The Board did not adequately oversee or manage the Town’s ambulance … of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. … revenue or fraudulent activity could occur. The Board did not: Adequately oversee the billing, collecting and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Montrose Fire District – Claims Auditing (2025M-53)
… the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53DiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… new fiscal year, $1.2 billion less than the same period last year and $315.7 million below projections, according to … of $1.2 billion or 6.1 percent from the same period last year. All Funds spending totaled $41.1 billion in the … billion or 8.3 percent higher than for the same period last year. Significant increases include spending for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their federal and state aid over the last decade and … districts across the state. “School districts are caught in a financial bind and are struggling for a way out,” said … For the 2012-13 school year, school district revenues in the state totaled $60.1 billion. Of that total, state aid …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… Office of Mental Health (OMH) contractor hired to provide janitorial services failed to pay its workers prevailing wage … Center in Staten Island. It contracts with OMH to provide janitorial services at various South Beach outpatient … DiNapoli’s auditors estimate Shorefront underpaid 26 janitorial workers by at least $123,224 during 2013. That …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund Level 7: Fund/Subfund Transaction Detail To add or modify a Fund value, complete the COA Change Request Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… Retirement System (NYSLRS) employer contribution rates for State Fiscal Year 2020-21 will remain the same as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredNYC Budget Is Balanced but Risks Are Growing
… adversely affect the city’s financial plan by as much as $589 million in FY 2020, according to the city’s estimate. The …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… Friedman, Met Council's former chief financial officer. All six defendants that were charged in connection to this … Friedman was convicted and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met … expected to be sentenced on March 9, 2015, to 18 months in jail along with restitution for the monies he stole. These …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokers