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Village Official Heading to Prison for Stealing More Than $100,000
… in which she pocketed taxpayer funds over a five-year period. As part of her plea agreement, Bailey must pay … village’s real property tax levy during the 2011-12 fiscal year and 66 percent of the levy in 2012-13; Altered village …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Schenectady County – Investment Program (2025M-5)
… liquidity and yield. A comprehensive investment program is used to establish basic procedures, assure that investment … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed an …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … specific claims with the Board. The Manager is responsible for ordering food and supplies to provide meals and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Town of Lee – Financial Management (2025M-63)
… as well as written multiyear financial and capital plans. By developing these policies and plans, the Board would …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingScarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial operations? Audit Period January … and forward to October 31, 2025, to review the timeliness of required Annual Financial Report (AFR) submissions, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, … The audit of travel and conference claims is required by law and is an essential internal control for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… a written investment policy that can provide officials with a tool to manage finances more effectively and help … investment practices. District officials generally agreed with our recommendations and indicated they planned to … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Churchville – Financial Management (2025M-128)
… this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Comptroller DiNapoli, Congresswoman Meng and Council Member Ung Return Lost Money to Flushing Businesses
… Thomas P. DiNapoli visited local, small businesses in Flushing Queens Saturday to present owners with unclaimed … Grace Meng, New York City Council Member Sandra Ung and Flushing Chinese Business Association’s Peter Tu joined him to return the lost money and visit the newly remodeled Flushing Library Auditorium. “Flushing is one of New York's …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-congresswoman-meng-and-council-member-ung-return-lost-money-flushingCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … Did City of Ithaca City officials maintain complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… (Village) Clerk-Treasurer maintain accurate, complete and timely accounting records and reports? Audit Period June 1, … chief fiscal officer, must maintain accurate, complete and timely accounting records and reports for informed … adequate monthly financial reports and file the AFRs in a timely manner (Figure 1). As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Opinion 88-1
… in the opinion. PARKING FACILITIES -- Conveyance of (to U.S. Postal Service); (necessity of special act … a village parking lot. You ask whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the … Whether a parking lot may be determined to be unneeded for village purposes if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in connection with the town's recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-37
… §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real … village real property based upon a determination that the proposed use of property by the higher offeror, although … duty to secure the best price obtainable in their judgment or the most beneficial terms in the public interest …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 90-32
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (need for upon … of bonds for the construction of improvements required to comply with an enforceable determination of the Department … You ask whether a town's proposed expenditure of moneys in excess of $100,000 to build a salt storage shed in …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 89-34
… -- Powers and Duties (authority to investigate misuse of highway equipment and discipline highway department employees); (authority to direct rescission of highway superintendent's appointment of deputy highway … is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Opinion 2010-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … has been held by the town board (Town Law § 184 [2]). It is well-established, however, that a question may not be … hand, consistent with the "definite sum" requirement, it is our view that the fire company's expenses for that debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-66
… -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- Personal Property … factors such as the scope of employment, the employer's right to supervise, direct, and exercise control over work, … [6]). Your second question concerns the school district's authority to copyright a computer program developed by an …
https://www.osc.ny.gov/legal-opinions/opinion-88-66