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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… [read complete report – pdf] Audit Objective Determine whether the Village … million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New York State … Retirement Fund Fund was $2839 billion at the end of the first quarter of State Fiscal Year 202526 New York State …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… procurement record and all documentation necessary for OSC to complete its review, including, but not limited … an evaluation and selection report or summary; the Request for Proposal (RFP) or Invitation for Bid (IFB); the evaluation criteria; and the winning bid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkComptroller DiNapoli Releases Municipal Audits
… 10 employees and found significant personal Internet use on all 10 computers that was not related to town business. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State … who were ineligible to receive benefits because the wages they earned exceeded the SSP income eligibility limits. …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… and partnered with Chautauqua County District Attorney Patrick Swanson in the criminal investigation. Kelley, 48, of … to the public. I thank Chautauqua County District Attorney Patrick Swanson for working with us on this case.” “It is …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an … investigation also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… from the Town of Plattekill, Ulster County and the Town of Newburgh, Orange County. The District, which is governed by … all of the Town of Plattekill and a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management … or annual reports. The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial … activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through … 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… records to the bank statements monthly, follow up on any differences, document such reconciliations and provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… of Audit The purpose of our audit was to examine selected Company financial operations for the period January 1, 2011, … May 31, 2012. Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. The Company currently …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of … the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Library – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in … a standard leave request form or other formal procedure for employees to request leave time. The process for …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… "This defendant not only stole from taxpayers, but stole money intended to support programs for children in the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free 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/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax exemption … their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers may not be … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management