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Review of Advance Contract Payments
… (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with the terms … how these contractors expended the advanced funds they received. As a result, SED did not have assurance the … SED monitors their contractors performance to ensure they expended the advanced funds in accordance with the terms …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, … in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Monroe County - Financial Condition (2018M-179)
… [read complete report - pdf] Audit Objective Determine whether the Legislature and … The County relied on $65 million in revenue anticipation notes and $30.85 million in reported general fund interfund …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … Determine whether the Board adequately managed the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58XVI.3.A Financial Statements – XVI. Financial Reporting
… Funds financial statements. Revenues are recorded when earned and most expenses are recorded when a liability is incurred, regardless of the timing of … and available. Revenues are considered available when they are collected within the current period or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsTown of Bainbridge – Justice Court Operations (2021M-51)
… of this money. Key Recommendations The Justices should: Deposit collections within three days of collecting them. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Leading the Way on Climate Investment
… stemming from the transition. Comptroller DiNapoli’s 2025 Climate Action Plan – Update and Progress Report builds … to addressing climate risk and investing in climate solutions. This multi-faceted approach employs sustainable … and Climate Solutions Program . The Fund invests in clean energy, climate solutions, green buildings and …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… sales tax revenue for the period January 1, 2015 through August 31, 2016. Background The Town of Hoosick, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… get away with it,” said DiNapoli. “My office is working hard every day to expose public corruption at all levels of …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… and events were unwittingly padding this individual’s bank account,” said DiNapoli. “This type of flagrant behavior went … addition, the former director opened an unauthorized bank account which allowed her to deposit senior center funds and … director subsequently wrote checks from the unauthorized account to herself and her husband for $3,500 more than the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… staff and the New York State Police that she pocketed tax penalty payments, as well as cash for building permits and dog licenses, over a six-year … calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our initial report, issued on December 12, 2013, determined that referees did not always … errors. Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… ( 2013-N-1 ). Background Our initial audit issued on April 16, 2014, determined that NYC Department of Finance’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… handling the case, stated that in 2022, the Avon Central School District and the Village of Avon entered into a School … to the district. In exchange, the School Resource Officer (SRO) would be paid an hourly wage by the district. Between … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office in …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing … funds during an audit and investigation of the Almond Fire Department, located in Allegany County, and worked with … said. “This arrest serves as a wake-up call to volunteer fire departments statewide: Keep an eye on your cash. Donors …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-funds