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Village of Palmyra - Justice Court Operations (2019M-202)
… the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Bemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… complete report - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws and supplemental …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Village of Corinth – Investment Program (2023M-146)
… investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether … The Board does not review canceled checks because they are not returned with the Department’s bank statements. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEdinburg Common School District – Tax Collection (2016M-233)
… Purpose of Audit The purpose of our audit was to review the Tax Collector’s process for … Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Town of Lexington – Town Clerk (2017M-188)
… in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. Background The Town of … $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees totaling $16,861 were not deposited in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County … controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, … The purpose of our review was to determine whether County … controls to safeguard and account for court and trust funds for the period January 1 2014 through January 1 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County … controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, … The purpose of our review was to determine whether County … controls to safeguard and account for court and trust funds for the period January 1 2014 through January 1 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli: Town of Bennington Audit Leads to Arrest
… but not deposited in the town’s bank accounts, according to New York State Comptroller Thomas P. DiNapoli. The clerk, … funds back into town accounts using cash she claimed to have in her home and that was found in a filing cabinet in … her actions and any misappropriated funds are recovered.” “I want to thank Comptroller DiNapoli and his staff for their …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestDiNapoli and Rice Halt Pension Scam
… It is being prosecuted by Asst. District Attorney Jason Herman of District Attorney Rice’s Public Corruption …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… A former treasurer of an Ontario County fire company was arrested for allegedly stealing over … period, State Comptroller Thomas P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The … A former treasurer of an Ontario County fire company was arrested for allegedly stealing over …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… Greene County couple today pleaded guilty to grand larceny for stealing over $35,000 in pension payments, New York State … in Greene County Court. In April, the couple were arrested for cashing pension checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly stealing over $34,500 of her mother’s public … District Attorney McCaffrey, she is being held accountable for her actions. My office will continue to work with law … York State pension system from fraud.” “We are thankful for the diligent and thorough investigative work of the State …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-payments