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Town of Florida – Town Clerk Operations (2012M-215)
… Key Findings We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified … that a family member was gaining access to taxpayer funds and removing them from her possession. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… revenues, the sewer fund borrowed $40,000 from other funds, which has not been repaid and improperly used $30,000 … payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more favorable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Budget appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key … budgeting practices and the level of unexpended surplus funds to maintain or developed long-term financial and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Troy – Budget Review (B19-5-8)
… of unforeseen circumstances that may require additional funds. The City’s capital plan for the purchase of equipment and vehicles for the general and refuse funds remains unfunded through the proposed budget and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Comptroller DiNapoli Releases Municipal Audits
… receipts for the 2018 program, did not deposit all funds intact. The coordinator held cash to pay vendors and … card payments because the vendor improperly withheld funds. Auditors found that ice rink collections totaling …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1X.1 Overview – X. Guide to Vendor/Customer Management
… customers used by Business Units to record the receipt of funds. Customers include Federal Government Agencies, other … (OSC) statewide reporting requirements to report the total funds received from one entity. OSC created the Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… and State share if applicable, but are required to set up Funds Distribution to determine what charges will go through … to process the drawdowns on the federal system. Once the funds are received, the OSC BSAO Federal Payment Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes … more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused by substantial …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Comptroller DiNapoli Releases Municipal Audits
… precludes the Department and auditors from confirming all funds collected were recorded and deposited in a timely and … the city’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and its … deliveries from Gobble Meals. She also used taxpayers’ funds to make car loan payments. She served as Beekman tax … Junction NY for allegedly stealing more than $88000 in tax funds collected for the use of the town of Beekman and its …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said State … is now being held accountable for her abuse of taxpayer funds.” “Yates County Sheriff’s Criminal Investigation …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… interfund advances from the general fund to the enterprise funds were fully repaid by the close of the fiscal year. As a … enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. County …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… she will answer for her crime.” Deanna Hansen’s father, Richard Hansen, retired from the state Department of … ceased. In July 2022, the state retirement system learned Richard Hansen was deceased and stopped payments. At that … system about beneficiary information. A review of Richard Hansen’s account showed that Deanna Hansen, who was …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
… governing the establishment and use of its reserve funds. Auditors found four of the five reserve funds in the district were not formally established. Also, …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Comptroller's NYS Common Retirement Fund Responsibilities
… the sole trustee responsible for the New York State Common Retirement Fund (Fund), Comptroller DiNapoli is directly … disclosure policy . Advisory Council for the Retirement System Investment Advisory Committee Real Estate Advisory …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… today. “Ms. Simchik allegedly used Fire Department funds for her own entertainment betraying her community’s … so accountable.” Simchik allegedly spent Fire Department funds on personal items like a movie channel subscription, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… members and the public when he used his position to steal funds that were meant to benefit the community. We have zero … payments, and cash withdrawals with the allegedly stolen funds. Rose was arraigned in Vernon Town Court. The charges …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000IX.1 Accounting for Federal Grants – IX. Federal Grants
… is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and … chapter is to explain terminology policies and procedures used in connection with federal grant accounting drawdowns …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewOversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdf