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Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls … through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees … four elected members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Copiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and … do not have written policies or procedures in place to provide guidance to employees and District officials to ensure that separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… can be reconciled to bank deposits; and The clerk deposit all moneys collected within 24 hours of receipt. Town … 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/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsPipeline Safety Oversight (Follow-Up)
… (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… arraigned in Steuben County Court today on felony charges of five counts of offering a false instrument for filing and … fraudulent vouchers and falsified records to trick the village into paying his personal expenses. "Mr. Harrian … to serve," State Comptroller Thomas P. DiNapoli said, "I thank District Attorney Brooks Baker and Sheriff James …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… The village of Hamburg’s recreation attendant was sentenced today to three months of weekends in jail and five years of probation for her theft of $156,374, which she has now …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kOneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 … The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Opinion 90-62
… a vacancy in office. These include, among other things, resignation or removal of the incumbent; an incumbent's … a deputy town superintendent of highways shall act and be vested with all the powers of the town superintendent during …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… in Arizona.” “When individuals illegally pocket pension funds that were intended for retirees, it harms all New …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 91-1
… No. 10459/88; Walter v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of Penn Yan …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … list of businesses or update the inventory of devices. All six complaints did not include documentation to show the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Compliance With Executive Order 95 (Open Data) (Follow-Up)
… With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program State government entities possess … information on the State Constitution, the Great Seal of New York, and other official State documents. The Department also …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… New York State Comptroller Thomas P. DiNapoli announced that Kory … by stealing funds that were meant to help the town recover from Hurricane Irene,” said State Comptroller DiNapoli. … on the invoices, but Moore’s Homes returned all of the money. O’Hara, who was Town Supervisor at the time, then …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45) 180-Day Response
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45-responses.pdfDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… determine if the MCOs’ recoveries have an impact on the monthly managed care premium rate calculations, and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollars