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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … and accurate accounting records, provide financial reports to the Board, file payroll reports or remit biweekly …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19XVI.3.B Fund Accounting – XVI. Financial Reporting
… General Fund Federal Special Revenue Funds General Debt Service Other Special Revenue Funds Other Debt Service Funds … the Government-wide Financial Statements - Statement of Net Position. Capital Projects Fund Capital Projects Funds … in the Government-wide Financial Statements – Statement of Net Position. The required financial statements for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingMonticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfLetchworth 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.pdfXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… by the entities comprising these funds and are included in the government-wide financial statements of the State. … by the entities comprising these funds and are included in the governmentwide financial statements of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsNYS Common Retirement Fund Announces Third Quarter Results
… toward consistently achieving long term results but we watch the markets closely to capitalize on emerging …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsReporting of Community-Based Services Under the Transformation Reinvestment Plan
… funds realized through the closure of inpatient State beds (about $110,000 per closed bed) into CBS. To document … realized through the reduction of State-operated inpatient beds under the Plan and served more than 111,000 individuals. …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… specified in Appendix B, Town officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Budget Review (B19-7-4)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial … Basic Financial Statements The minimum financial reporting requirements for general purpose governments include … The minimum financial reporting requirements for general purpose governments include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the … the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found … the clerk to the supervisor for the Town of Minerva. The arrest is the result of DiNapoli's partnership with the New … and partnership in combatting public corruption." "This arrest once again demonstrates the hard work of law …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… former clerk of the town of Rosendale 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 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last September to two counts of federal … sentenced in federal court for stealing $34000 from the Morris Central School District in Otsego County …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January … 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that all …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
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)
… for and appropriately used extra-classroom activity (ECA) funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial … and processed. As such, we could not determine whether all ECA funds were properly used. For example: One club advisor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth services and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256