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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… activities were properly recorded and supported. Key Findings Department officials did not ensure that … for eight of the 13 months in our audit period or prepare bank reconciliations to confirm the Department’s recorded … and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Town of Saugerties – Claims Auditing (2024M-144)

… credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. … For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … documentation. The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Town of Stafford – Capital Projects (2024M-17)

… capital project activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Town of Butler – Highway Asset Accountability (2024M-115)

… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Town of Chesterfield – Town Clerk (2024M-110)

… As a result, officials do not have assurance that all collections are accounted for, and money could be lost or … Ensure receipts are accurately recorded and issued for all collections. Submit a monthly report to the Supervisor containing all collections for the month and remit all collections to …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

DiNapoli Announces Sale of General Obligation Bonds

… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 8 of tax-exempt and taxable New York State General Obligation … state also expects to sell $69 million to refund a portion of certain outstanding General Obligation bonds to reduce the …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bonds

Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case

… office. Attorney General Schneiderman thanks the staff at Comptroller DiNapoli’s Office for their invaluable …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-public

DiNapoli: MTA Capital Funding Gap May Exceed $12 Billion

… its transit assets (e.g. bridges, tunnels, commuter rail cars, subway cars, signals and stations) to determine their condition. The … of the subway system has improved since 1982. Subway cars now travel, on average, 150,000 miles between …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billion

DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation

… Madeline Singas announced the arrest of a financial advisor from Pennsylvania and the re-arrest of his alleged collaborator, a financial advisor from Syosset, for allegedly scamming at least 40 people – many seniors – out of more than $10 million in a Ponzi scheme. "These defendants allegedly took …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigation

DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft

… Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax … Denardo,38, of Wallkill, pleaded guilty to grand larceny in the third degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. He agreed to pay full …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theft

DiNapoli: School District Revenue Growth Slows

… New York’s school districts have faced major fluctuations in their … to the financial pressures on local governments and school districts across the state. “School districts are caught in a financial bind and are … New Yorks school districts have faced major fluctuations in their …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows

DiNapoli: 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-arrest

Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company

… restitution, State Comptroller Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., and New … and ensuring Emmons was held accountable.” “The Oswego County District Attorney’s office thanks the New York State … to partner with the Comptroller’s Office and the Oswego County District Attorney’s Office to hold those who defraud …

https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-company

Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911

… transition plans and has fallen short in providing counties with needed guidance on moving forward with … requires close coordination and communication with local counties,” DiNapoli said. “The sooner it's implemented, the … should implement its recently released 911 plan, monitor counties progress in implementing the NG911 system and …

https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911