Search
Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Oriskany Central School District – Procurement (2017M-87)
… procurement of goods and services was appropriate and was compliant with competitive bid statutes and District policies …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Tapestry Charter School – Procurement (2017M-203)
… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s … School, which has approximately 800 students, is governed by an 11-member Board of Trustees. Operating expenses for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203City of North Tonawanda – Financial Operations (2012M-203)
… company fundraisers that operated at a loss and provided free alcohol to participants. City officials did not maintain … the sale of alcoholic beverages, confer with the City’s legal counsel as to the City’s potential liability to third …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Village of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 … them to require officers and key employees to disclose all outside employment or business interests. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Village of Clayton – Claims Auditing (2021M-81)
… and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … and ensured written quotes were obtained for purchases and public works contracts …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Amagansett Union Free School District - Procurement (2018M-206)
… complete report - pdf] Audit Objective Determine if the District procures goods and services in accordance with its … totaling $14,088 did not have the quotes as required by District policy. Key Recommendations Ensure District officials: Check vouchers for compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Byron-Bergen Central School District - Procurement (2018M-157)
… obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that officials obtain the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates four … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges … prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Olive – Claims Processing and Information Technology (2012M-223)
… was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the … Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an elected Town Supervisor. In the 2011 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is appropriate to use written RFPs … the decisions made; and BOCES officials told us that they did not seek competition for certain providers because it was …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesTown of Lyndon – Purchasing (2013M-149)
… The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member … elected Town Board, which comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted … appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a complete … Review and update the procurement policy. Document quotes obtained to ensure purchases are made in the most …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Enterprise Charter School - Procurement (2019M-06)
Determine whether School officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06North Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and … Achievements The District generally complied with New York State General Municipal Law (GML) and its purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87West Seneca Fire District #4 – Procurement (2020M-52)
… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy Achievements The District generally complied with New York State General Municipal Law and has established …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187