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DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years … payments to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)

… to the Board. Attempt to identify the source of the money remaining in the debt service fund. Review reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds

College at Brockport – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

… To determine if a voucher has been redirected, both Online and Bulkload Business Units should navigate to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… City officials could improve information technology (IT) security controls to safeguard water system operations … also did not have service level agreements (SLAs) with its IT vendors. Sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Tax Revenues Down $767 Million in May

… year, according to the monthly state cash report released today by State Comptroller Thomas P. DiNapoli. “With an …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

College at Cortland – Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred … selected for audit were documented and adhered to State travel rules and regulations. All five employees are …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

State Comptroller Releases Municipal Audits

… have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not … inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors found the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Comptroller DiNapoli Releases Municipal Audits

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Town of Livonia – Justice Court (2015M-76)

… review. Submit monthly reports to the JCF and remit money collected to the Supervisor no later than the tenth day …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously

… A Buffalo City School District technician pleaded guilty … today in Erie County Court after admitting he worked for a second school district at the same time before his scam was … by State Comptroller Thomas P. DiNapoli’s office. Noe Rodriguez, 38, of Buffalo, was arrested and pleaded guilty to …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously

Jericho Union Free School District – Financial Management (2016M-328)

… The District operates five schools with approximately 3,000 students and is governed by an elected five-member … and interest from the general fund each year. The funding level for the retirement contribution reserve appears …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Falconer Central School District – Financial Management (2016M-146)

… fund balance in a manner that benefits residents. Transfer money residing in the debt reserve to unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Wayne County Court and Trust Funds (2022-C&T-1)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 … the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

Avon Central School District – Financial Management (2024M-75)

… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Genesee County – Court and Trust Funds (2024-C&T-7)

… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The County Clerk’s register did not …

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7