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Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Village of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases … without having support to show funds were being expended for legitimate Village purposes and increased the risk for … Village Board of Trustees Board required adequate support for credit card claims …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime totaling $19,932. Key Recommendations Ensure all non-emergency overtime is approved in writing prior to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Pembroke 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-136Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, … clear written guidance. Town officials: Procured diesel and gasoline fuel totaling $117,720 without … officials properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Main-Transit Fire Department – Credit Cards (2024M-77)
… $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District operates four schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… participation to the Department of Economic Development (DED). In 2011, DiNapoli issued a report on MWBE reporting at … performed work on MTA contracts and amounts reported to DED represent amounts actually paid to certified MWBE …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Police announced the arraignment of Sharon Collins, 73, of Ithaca, New York yesterday for allegedly stealing $69,481 in … Police announced the arraignment of Sharon Collins 73 of Ithaca New York yesterday for allegedly stealing $69481 in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… John Hudson, the former officer in charge of the Village of … and former chief of the Town of Hoosick Rescue Squad, was arrested today for allegedly using rescue squad funds to … John Hudson the former officer in charge of the Village of … and former chief of the Town of Hoosick Rescue Squad was arrested today for allegedly using rescue squad funds to …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadOpinion 89-45
… in the opinion. LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning … PLANNING -- Zoning Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning … OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… Suffolk and Wayne. “Individuals who attempt to operate a vehicle while under the influence or try to tamper with their … on or after Aug. 15, 2010, must install an IID in any vehicle they own or operate for a certain period of time as a condition of their sentence. The IID connects to the vehicle’s ignition system and prevents the vehicle from …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededDiNapoli: Former Hannibal Fire Chief and Father Arrested
… auditors at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and transferred the remaining … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of … spending choices made during the pandemic, underbudgeting for recurring spending, and significant costs associated with … Spending risks to the city budget, including the costs for asylum seekers and an expanded rental assistance program, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… said, “I wish to thank and commend Mr. DiNapoli and the NYSP for their hard work and cooperation. This is a clear …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesXIX.4 Suballocations – XIX. Project Costing (PCIP)
… a suballocation is used when an owning agency for a given project has the need to have assistances from other state … to support their efforts on the activities of the overall project as well as the need for sharing the funding of the project. When this need arises, the owning agency of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsXV.13 Federal Funds – Payments – XV. End of Year
In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal transfers including fringe benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsDiNapoli: SED Oversight of Career Training Programs Falling Short
… Career and Technical Education (CTE) programs that are supposed to prepare high … Comptroller Thomas P. DiNapoli. “Career and technical education programs are supposed to teach students the skills … best. My auditors found numerous ways in which the State Education Department is falling short. We need to do better …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-short