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Town of Middleburgh – Claims Audit Process (2023M-56)
… reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town debit card. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… York Charter Schools (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in … the leases by purchasing and renovating the four buildings acquired during our audit period rather than leasing them. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period January 1, … contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC … is more appropriately characterized as a sale by the town of unneeded personal property or as a contract for public …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money … and other vendors. The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 … to statutorily restore certain OSC oversight authority for billions of dollars in contract spending should be …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsTown of Owasco – Financial Management and Procurement (2021M-70)
… the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70North Syracuse Central School District – Professional Services (2022M-34)
… service providers without seeking competition. Used a request for proposals (RFP) process to select certain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners … Determine whether the South Butler Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Worcester – Claims Audit (2022M-145)
… did not have appropriate support, such as an itemized receipt or invoice. 23 claims had sales tax totaling $243. …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… these contracts, officials used vendors that were granted awards from group purchasing organization contracts. However, … to competitive bidding to help ensure the District awards the contract in a manner consistent with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lynbrook Union Free School District – Purchasing (2022M-17)
… whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For … purchases are adequately supported and have no possibility of competition. Obtain and review necessary and sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds … Determine whether the Board of Education Board properly managed reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to … interest of taxpayers. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … interest of its taxpayers. Competition was not sought for: Any of the five purchases subject to competitive … requirements and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Oxford – Procurement (2024M-88)
… works purchases totaling $31,689. Insurance coverage and engineering services totaling $188,037. Because officials …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Naples Central School District – Online Banking (2015M-143)
… District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Archived: Legislative Session 2021–2022
… contract. Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Fund's Mission, Values and Investment Philosophy
… Investment objectives We aim for the best risk-adjusted returns needed to achieve and maintain fully funded status. … to a disciplined rebalancing process to ensure strong returns. Manager selection is a key determinant of returns on actively managed assets. We monitor our managers …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Shelter Placements
… Social Services (DSS), is the primary agency responsible for providing transitional housing and services for eligible … placed in a substance abuse or mental health shelter. DHS does not have adequate policies and procedures standardizing … may cause harm to themselves or others. Consider what actions to take for those clients who may cause danger …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placements