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Comptroller DiNapoli Releases School Audits
… School District , Springs Union Free School District and the Wayne Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Third-Degree Grand Larceny, and Corrupting the Government in the Second and Third Degrees. Both defendants pleaded not … partnering with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any … an institution serving our most vulnerable. The funds in this case that were allegedly diverted to the defendants …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 during fiscal years …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsParticipation in the Program – Contribution Stabilization Program
… are treated separately. Please read the information on the How the Program Works page carefully before you submit a form to participate in this program. Withdrawing from the Program A new law enacted in April 2023 allows … employers who have participated in the CSP to withdraw from the program provided that the employer meets certain …
https://www.osc.ny.gov/retirement/employers/csp/participation-programDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… John Hudson, the former officer in charge of the Village of … accountable for any criminal conduct," DiNapoli said. "Hudson, while in charge of the Hoosick Falls Police … for their partnership in upholding the public trust." “Mr. Hudson violated the confidence instilled in him by the Town …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadComptroller DiNapoli Releases Municipal Audits
… available for use in each of the four major operating funds has either increased significantly or remained at a … highway town-wide, refuse and garbage, and water funds. In addition, the board adopted budgets that appropriated funds in excess of fund balance. The board has not developed …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… deposits were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish … policies and procedures over the use of the town's credit cards. The town had a total of 24 credit cards during the audit period with total credit limits …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, is wholly unacceptable and inexcusable. I would like to thank my Assistant, Assistant District … and hold accountable those who mistakenly think they can get away with them.” Simchik stole over $90,000 in fire …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator Hector Rosas for using his public position to pilfer more than $50,000 through several schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to … Coordinator Hector Rosas for using his public position to pilfer more than $50000 through several schemes …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesDiNapoli: Molson Coors Agrees to Disclose Political Spending
… report. This brings the company in line with other major food and beverage producers including ConAgra Brands Inc. and … on political spending disclosure with FirstEnergy Corp. of Ohio. Since the 2010 U.S. Supreme Court's Citizens … agreed to adopt such disclosure, including Bank of America Corp., Delta Airlines and PepsiCo Inc. New York State Common …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingCity of Troy – Budget Review (B20-5-11)
… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsWellsville Central School District – Financial Management (2017M-159)
… to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. … and Board policy, to reduce any reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159City of Amsterdam – Records and Reports (2013M-266)
… We identified significant inaccuracies in balance sheet account balances as well as in revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Management of Cash and Investments
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … and capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into … have a written plan for meeting the objectives set forth in its investment guidelines. Key Recommendations Routinely …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsComptroller DiNapoli Releases Municipal Audits
… Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify that all …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Hammondsport Central School District – Multiyear Planning (2024M-54)
… than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94