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DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of … of Dennis Snow the treasurer of the LeRoy Fire Department in Genesee County …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… A take down of larger-than-historical contingency (in-year) reserves, better-than-projected revenue and … revenue allowed the city to take smaller agency savings in this round and to restore earlier reductions. However, the … the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It … The Chart of Accounts COA is the foundation of the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewExamination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As reported in 2015-BSE1-04, according to the State’s travel rules and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… for the Department to recover improper Medicaid payments and adhere to regulations pertaining to the payment and prior approval of out-of-state non-emergency inpatient … the initial audit. This included the recovery of $292,342 and the Department now reimburses most out-of-state hospitals …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTravel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … an employee or to maximize travel expense reimbursement. In most cases, the official station will be the employee’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Perth – Conflict of Interest (2024M-142)
… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements. Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardGeorgetown Fire District – Board Oversight (2014M-264)
Georgetown Fire District Board Oversight 2014M264
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Belmont – Water and Sewer Operations (2014M-101)
… Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 … including $451,000 for the general fund, $216,000 for the water fund and $343,000 for the sewer fund. Key Findings … officials failed to periodically compare the amount of water produced with the amount billed and were not aware of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board … We also reviewed the relevant factors included in the calculation for all five final billings to the school districts and did not identify any discrepancies in the School’s calculation. We selected a judgmental sample …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … Development Company, and it inappropriately commingled bank accounts and accounting records for the three entities. … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board