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DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Former Delhi Village Clerk Michele Barnes pleaded …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… surplus funds that will not be used. Adopt a reserve fund plan, review all reserve balances and transfer excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36DiNapoli Statement on Charges Against Former Delhi Village Clerk
… New York State Comptroller Thomas P. DiNapoli released the following … criminal charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… not, should be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to … overages exist for less than $250, reduce the next reimbursement voucher to bring the account in balance. Excess … or not should be corrected by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesControls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Controls Over Selected Expenditures (Report … reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… collected has been deposited. Document the waiving of facility use fees. Perform a thorough audit of all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Village of Delhi – Financial Condition (2013M-110)
… June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The … expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. … West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Village of Delhi – Audit Follow-Up (2019M-204-F)
… The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in implementing … approximately $3.7 million. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fOpinion 92-9
… not something which he should have to fund from his own money. Any such expense incurred by the firefighter are [sic] …
https://www.osc.ny.gov/legal-opinions/opinion-92-9South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in … the 2015-16 fiscal year totaled approximately $9 million. Key Findings District officials did not segregate duties or … to accurately adjust the initial retiree billings based on the estimated bills for the actual premium amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny … expose this alleged crime.” “I greatly appreciate the work of the Office of the State Comptroller in bringing about this arrest. The …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mControls Over Selected Expenditures
… Purpose To determine if the Office of Victim Services' (OVS) internal controls ensure that … an innocent crime victim or a dependent relative, and must report the crime within one week; file a claim within one … directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to these services, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… law enforcement agencies in the 17 counties that account for about 85 percent of violent crime – such as aggravated … New York City. GIVE contracts may include amounts for confidential funds, which are paid – generally in cash – to confidential informants for tips and information. Contract language requires grantees …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the … a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … of any such hearing to establish a fair and adequate record for the proper disposition of the application; and …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsOversight of Horizon and Crossroads Juvenile Centers
… enacted the Raise the Age (RTA) Law, which changed the age that a juvenile can be prosecuted as an adult in criminal … youth sampled received an initial intake interview within 24 hours, as required. One youth did not receive an interview … practices for the prevention and detection of contraband. Work with NYCPS, OCFS, and other stakeholders to minimize …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersComplaint Processing (Follow-Up)
To assess the extent of implementation of the 4 recommendations included in our initial audit report Complaint Processing Report 2020N9
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followTown of Delhi - Highway Department Leave Records (2020M-53)
… [read complete report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … leave records were accurately maintained. Based upon our examination and investigation of discrepancies in the former …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Security Self-Assessment – Information Technology Governance
… Self-Assessment appended to this publication addresses key areas of IT internal controls such as policy, training, … any laptop computers, yet you have observed staff working on laptop computers, you may want to ask a follow-up question … obtained is up to the governing board. Board members could interview appropriate responsible parties such as the IT …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment