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NYS Comptroller

THOMAS P. DiNAPOLI

Press Releases

October 6, 2014, Contact: Press Office (518) 474-4015

DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds

The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York State Comptroller Thomas P. DiNapoli.

The former treasurer, Dennis Snow, was charged on July 29 with two counts of third degree grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E Felony).

“This official blatantly took advantage of his position to enrich himself at the public’s expense,” said DiNapoli. “Unfortunately, when one person has control of the purse strings, it can be too easy for the misuse of public money to go undetected. I want to thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held accountable for his actions.”

DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks from department accounts to himself, another $6,925 to his personal business and made unauthorized electronic transfers of $3,307 in department funds to a credit card company. Another $2,600 in cash was missing.

The audit of the Firemen’s Benevolent Association of the Village of Le Roy uncovered $13,761 in electronic transfers to a credit card company; checks totaling $10,197 that were payable to Snow; checks totaling $3,563 that were payable to his personal business; $217 to a wireless telephone provider; and more than $6,700 in missing cash.

In addition, 14 transfers totaling $14,305 were made from the association’s bank accounts to the department’s checking account, and four unauthorized transfers totaling $8,600 were made from the department to the association. Auditors also found 12 unexplained deposits totaling $22,440 made in the association’s accounts that were not recorded in the association’s records or reports.

Officials from the association and the department told auditors that there should be no reason for transfers to occur between these two organizations. Snow subsequently admitted to DiNapoli’s investigators that he had misappropriated funds from both the department and association accounts to pay his personal bills and forged the signatures of other fire department and benevolent association officials on checks he wrote out from both accounts.

DiNapoli recommended department and association officials improve their oversight of financial activity. This includes approving disbursements and transfers prior to payment, and comparing monthly bank statements and canceled check images with the treasurer’s records and paid invoices.

For a copy of the final audit reports, visit:
http://www.osc.state.ny.us/localgov/audits/firedists/2014/leroy.pdf

http://osc.state.ny.us/localgov/audits/firedists/2014/leroybenevolent.pdf

DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th floor, 110 State St., Albany, NY 12236.

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