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Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her personal benefit,” said DiNapoli. “It’s unfortunate … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… vehicles and fuel to conduct rent inspections throughout the New York metropolitan area. The objective of our … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… report – pdf] Audit Objective Determine whether Whitney Point Central School District (District) officials adequately … District’s response letter. … Determine whether Whitney Point Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is … to increase or decrease the available balance of its ASAP accounts. On a daily basis, OSC BSAO initiates … are approved or rejected automatically based on the amount of available funds in the ASAP account. A federal agency may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive … we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… evaluate tuition rates for reasonableness. Contact the New York State Education Department for guidance regarding …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 93-1
… the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) … in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this Office. …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 95-20
… paid for proceedings in Surrogate's Court are set forth in section 2402 of the SCPA (Surrogate's Court Procedure Act). … 2402 requires payment of a fee upon the filing of a petition to commence a proceeding for probate (subd. 1) and upon the filing of a petition to commence a proceeding for an accounting (subd. 4, …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… agreement between New York City and the United Federation of Teachers (UFT) removes the largest uncertainty that had … “The agreement between the Mayor and the United Federation of Teachers lifts a cloud that has hung over the city’s … years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Lehman College – Controls Over Bank Accounts
… related to the administration of bank accounts, so that no one person has control over incompatible functions. Where …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsComptroller DiNapoli Releases Municipal Audits
… , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and … not adopted a local law to override the limit. Village of Victor – Financial Management (Ontario County) The board … Lockport Rockland County City of Troy and the Village of Victor …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … remitted to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and falsifying business records in the first degree before Judge Karen Brandt Brown in Oswego County Court. He is … on charges of grand larceny in the fourth degree before Judge Karen Brandt Brown in Oswego County Court. He is due …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according … report and Downstate’s full response: http://www.osc.state.ny.us/audits/allaudits/bseaudits/bse20160808.pdf … Pitts …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsCity of Yonkers – Budget Review (B20-6-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … obligations are outstanding. Key Findings The Yonkers Public School District’s budget request is $661.7 million for … 2019-20 year; however, this appropriation must be approved by the Board of Education and City Council before it can be …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4