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Village of Brookville – Board Oversight (2015M-45)
… 1, 2013 through June 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau … Village of Brookville Board Oversight 2015M45 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Thurman – Capital Projects (2016M-431)
… 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. The Town … oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… maintained two accounting systems for the Town's funds that were not set up to properly account for transactions by individual funds. The Supervisor did not prepare accurate, periodic …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Village of Hempstead – Budget Review (B7-13-13)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Phelps – Financial Management (2015M-70)
… plans to govern budgeting practices. Although the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The Board and Town officials have not formally established a multiyear financial and capital plan. …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Horseheads – Financial Management (2015M-211)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general … of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Portville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Glens Falls Central School District - Fund Balance (2018M-90)
… insurance reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We … of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Akron Central School District - Financial Management (2018M-195)
… and District officials effectively managed the District’s general fund financial condition. Key Findings As of June 30, … and District officials effectively managed the Districts general fund financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Tri-Valley Central School District - Financial Management (2020M-17)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but … $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Required Reporting
… on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook [pdf] Justice Court Advisories Real Property …
https://www.osc.ny.gov/local-government/required-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… statements, as required. Greenville Fire District – Investment Program (Orange County) District officials … of Dec. 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed the general fund $5.2 … were properly used; ensure the village’s Annual Financial Report was properly filed, as required; annually audit the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
New York State Comptroller Thomas P DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for stealing nearly $60000 from the village
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… P. DiNapoli. The former treasurer, Dennis Snow, was charged on July 29 with two counts of third degree grand larceny (class D … audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks from department accounts to himself, another …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Hamilton abused her position of trust by turning company fundraisers into personal fundraisers and now she is being held accountable for her … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced that former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. … New York State Comptroller Thomas P DiNapoli and State Police Superintendent Steven G James today announced that …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… Police Superintendent Steven G. James announced the arrest of Kelly S. Groves, the president and interim treasurer of the Monterey Volunteer Fire Department, for allegedly … stealing over $3,000 from the department. Groves, 49, of Beaver Dams, was charged with grand larceny in the third …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… and pocketing cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Attorney Paul Czajka, and the New York State Police today announced the arrest of Barbara Henry, the Village of … Attorney Paul Czajka and the New York State Police today announced the arrest of Barbara Henry the Village of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-village