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State Comptroller DiNapoli Releases Municipal Audits
… College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. … and significant errors occurred in key business functions. Pearl River Fire District – Purchasing (Rockland County) … Community College Town of Kingsbury Village of Monticello Pearl River Fire District and the Village of Sleepy Hollow …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe … including household and personal care items, video streaming services and clothes that were made by the former …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits has been issued. Village of Fort Plain – Leave … P DiNapoli today announced the following local government audits has been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… A. Scarpino, Jr. announced the sentencing of Rochelle Rose to five years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in … A Scarpino Jr announced the sentencing of Rochelle Rose to five years probation after her guilty plea to grand …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… of fuel usage documents were not completed or kept up to date by highway department personnel. In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at … Financial Management and Reporting The legislature failed to address extended vacancies in key financial positions and …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango Valley Central School … The purpose of our review was to assess the Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fDiNapoli: $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-investigationOpinion 90-54
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Retirement Systems constitute marital property subject to the equitable distribution provisions of the Domestic … Unlike private pension plans, governmental plans are not required to accept a QDRO. However, the New York Court of …
https://www.osc.ny.gov/legal-opinions/opinion-90-54State Comptroller DiNapoli Releases School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … 136 of the 410 (33%) water outlets identified at select areas, which students, staff and the public may have access … because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 327-A
… Date(s) The payment will be processed in a separate check in payroll period 6 Lag, check dated 7/11/02, for … payment to reduce the employee-share premium of NYSHIP health insurance coverage or apply a portion of the payment … Health Care Spending Account for qualified, un- reimbursed medical expenses. For additional information regarding these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-representedDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfThe Increasing Threat of Identity Theft
… to file a false UI claim. “If someone tried to use my name,” he said, “everybody’s at risk.” 17 As of late April …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal bills before her … by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. Hilchey decided the public should subsidize …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased mother. “Ms. Chatley hid her mother’s death to try to steal from the state retirement system and line her … that Patricia Chatley 61 of Nunda New York pleaded guilty to stealing more than $25000 in New York state pension …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Potsdam Audit Finds Missing Court Funds
… justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an audit found she manipulated … “But our auditors uncovered deleted and altered records for hundreds of vehicle and traffic fines that were paid but … deposited. This individual will now be held accountable for her actions because of the collaboration between my …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-funds