Search
Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … fiscal years were either overstated or understated due to various accounting errors. As a result, the … properly monitor financial operations, which contributed to the Village being in fiscal stress at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… The Cattaraugus-Allegany-Erie-Wyoming and Orleans/Niagara Boards of Cooperative Educational … “Moving forward, BOCES officials need to be more accurate and more transparent with their budgeting.” BOCES funds are derived primarily from component and participating school districts. BOCES officials are …
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)
… determined that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. … court contained errors in the calculation of interest due and/or other mathematical errors. Ten of the 77 referees …
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)
… our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial … Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the … the full, correct amount of interest to the Court and Trust accounts Key Finding Finance officials have made …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State Police that she … period. Riley was arraigned in Village of Bath court and is due back on September 15. “This is another troubling case of a local official abusing her …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing $22000 in cash by pocketing fundraising proceeds and writing numerous checks to herself
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… misused as much as $50,000 generated by the town’s senior center, according to an audit released today by State … to Dutchess County District Attorney William V. Grady. “Senior citizens who thought they were paying for activities … The town offers various services to residents through its senior center, including providing food, coffee, bingo games, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with … funds. Stone confessed to DiNapoli’s staff and the Steuben County Sheriff’s Department that she wrote herself extra … individuals to justice. I want to commend the Steuben County Sheriff’s Department for working closely with my staff …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… at the Supervisor’s Office; therefore, we could not confirm whether Town officials deposited these collections in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its … for the purchase of security cameras. Adopt a procurement policy that included professional services. As a result, …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … Units should ensure no payment of state funds are issued to those individuals or organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsMalverne 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-2024mFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… program, which carries a maximum penalty of 10 years in prison, and a fine of $250,000. Assistant U.S. Attorney … program which carries a maximum penalty of 10 years in prison and a fine of $250000 …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program in accordance … administering the Residential Emergency Services to Offer Home Repairs to the Elderly RESTORE program …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsCamden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Randolph Central School District – Financial Management (2014M-20)
… of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which operates … year total approximately $56 million. Key Findings The Central Treasurer did not issue pre-numbered duplicate … written guidelines. Key Recommendations Ensure the Central Treasurer issues pre-numbered receipts to the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesTown of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term … the levels of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409