Search
DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … public funds.” “On behalf of the citizens and taxpayers of Chatham and Columbia County, I thank Comptroller Thomas … all village employees cooperated fully.” Henry, 59, of Chatham paid $3,586 in restitution for scamming the village …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townOpinion 99-4
… or any other legal entity" ( id ., §858[11]), and to "do all things necessary or convenient to carry out its purposes … ... any land, any building or other improvement, and all real and personal properties located within the state of …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight of District operations … The purpose of our audit was to determine whether the Board provided proper oversight of District operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Opinion 94-33
… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a … and actually performing service" in the protection of life and property from fire and other emergency (see General …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Village of Bainbridge – Conflict of … P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andHortonville Fire District – Financial Reporting (2014M-188)
… 1, 2013 through May 9, 2014. Background The Hortonville Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners which is responsible for the District’s … Hortonville Fire District Financial Reporting 2014M188 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not … properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve … as required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsEast Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether the Board … for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… Board ensured that goods and services were procured in accordance with the District’s procurement policy and … B includes our comment on an issue that was raised in the District’s response letter. … Board ensured that goods and services were procured in accordance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Eaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… must have a disability that was present before age 26. Participants must be eligible for Supplemental Security … agreement is available at https://cdn.unite529.com/jcdn/files/NYB/pdfs/programdescription.pdf. *ABLE …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs