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DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… County District Attorney’s Office for their steadfast work on this investigation. Ms. Chatley corruptly took advantage … should have ceased upon her death. Janet Chatley died on January 5, 2020. DiNapoli’s Division of Investigations … which she withdrew it and spent it. Chatley was arrested on Grand Larceny in the 3 rd Degree charges. She was issued a …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… “Sharon Collins allegedly took advantage of her husband’s death to try to cheat the pension system,” DiNapoli said. … benefit,” New York State Police Superintendent Steven G. James said. “Financial crimes, or any crime, will not be … option, which meant payments would stop at the time of his death. He died in 2020, but his wife failed to notify the New …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… complete report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured … (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Comptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3DiNapoli Statement on Proposed Federal Budget
… "The President’s budget blueprint threatens funding for vital … more. It provides little specific information regarding the impact of broadly proposed cuts, but it is clear this … budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetOpinion 89-56
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … who report health care services billed but not provided) COLLECTIVE BARGAINING -- Compensation (payments to employees … by local law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Town of Canton - Compensation and Benefits (2018M-159)
… compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Lyme Central School District – Financial Management (2024M-87)
Determine whether the Lyme Central School District District Board of Education Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87City of Middletown - Information Technology (2018M-235)
… application access to ensure City users cannot control all phases of a transaction. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Utica City School District - Payroll (2018M-175)
… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation … supported or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Yorktown - Information Technology (2020M-16)
… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Caledonia-Mumford Central School District – Financial Management (2024M-101)
… money that should be returned to the general fund. For example, officials increased the unemployment reserve to … three years and sufficient to fund applicable expenditures for about 500 years. District officials overstated the … management and did not provide adequate justification for the levels of accumulated fund balance including …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… complete report - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… bill would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … DiNapoli released a report estimating that additional TAP costs would be less than $20 million, an increase of less …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actTown of Saranac – Town Clerk Operations (2019M-33)
… and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business … government in the fourth degree and official misconduct. On December 14, 2021, the Clerk pleaded guilty to Attempted …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33