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Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… monthly abstracts. One abstract with no supporting claim detail was signed by four Board members certifying that they …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the … The purpose of our review was to assess the Fire Districts progress in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Town of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor … adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Town of Johnstown - Fuel Inventory (2019M-178)
… the Town’s fuel inventory. Key Findings Town officials did not: Adopt adequate policies and implement sufficient …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Town of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health insurance … established adequate policies and procedures over payroll leave and health insurance payments …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to validate … deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Audit Objective Determine whether Town officials properly billed, collected and accounted for water and sewer bills. … cost analysis to calculate the water and sewer rates to be billed. Review and repay all outstanding interfund advances. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… former Highway Superintendent for the Town of Erin, in a public corruption case involving the alleged theft of more than $50,000 in goods and services from the town. The indictment charges … is above the law – a principle that has guided my office in aggressively prosecuting over 50 individuals in corruption …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… of days per month that you work. Your ROA must contain a daily detail of hours worked and duties performed that are …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… County medical transportation company today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 … owner of Sublime Medical Transportation, pleaded guilty to grand larceny in the second degree in January in … County medical transportation company today was sentenced to serve three to nine years in state prison and pay …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Opinion 89-7
… in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town is required to pay the members of its board of assessment review … Whether a town is required to pay the members of its board of assessment review …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 94-31
… and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. You ask whether a village … for employees, annually, to receive cash in exchange for one week of vacation credit accrued during that year. … for employees annually to receive cash in exchange for one week of vacation credit accrued during that year …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 2001-10
… audited and allowed. The voucher must be accompanied by a statement by the officer whose action gave rise or origin to … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and that in … S. 5208/A. 5791 of 1982, 1982 New York State Legislative Annual, p 24; see also 1990 Opns St Comp No. 90-9, p 21). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… A Rochester woman, Elona Roberts, was arrested today for the alleged theft of more than $121,000 in state pension … in addition to making cash withdrawals. Roberts was arrested this morning on charges of Grand Larceny in the … A Rochester woman Elona Roberts was arrested today for the alleged theft of more than $121000 in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator. In that capacity, Rosas ran the city’s summer festival programs through the city’s local development … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED Educational Services pleaded guilty in Manhattan Supreme Court today to grand larceny charges … his plea agreement and is banned for life from providing special education services for the state. "Today’s guilty …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… Business Units must select the appropriate voucher style when entering payments in the Statewide Financial … and “Third Party” voucher styles are not used. Voucher Style Description of Use Additional Information Regular … processing debit memo vouchers. Most commonly used voucher style. Adjustment Voucher Used for entering refunds owed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-stylePhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… by private companies and supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR). Often, owners employ a managing agent, a …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0