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U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… rates set by the federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental … To determine what steps the State Education Department is taking to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… risks, diversity, equity and inclusion (DEI), workforce management, and ensuring a robust governance framework to … DEI, workforce management, governance, board diversity, executive compensation, and political spending disclosure. … voting on all director nominees, advisory votes on executive compensation, and votes on shareholder proposals at …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesOpinion 99-14
… this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing … board should take appropriate measures to ensure that the sale price is upon the best or most beneficial terms. 2 It …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; ensures … have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s oversight … reviews agency requests to contract with vendors without advertising the procurement opportunity, which would result …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsTown of Owasco – Financial Management and Procurement (2021M-70)
… district funds and has multiyear financial and capital plans. Determine whether professional services and playground … fund balance and reserve levels, establish multiyear plans or ensure the proper procurement of professional … district funds and has multiyear financial and capital plans …
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 … Determine whether the South Butler Fire District District Board of Fire …
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 effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or … had sales tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each … Town’s procurement policy before approving payment. Ensure that Town personnel involved in the procurement process are …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices. Key Finding District officials did … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements …
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)
… Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy … to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s … to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing …
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)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there …
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)
… complete report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were appropriately … and goods and services were received. Key Findings While Town officials ensured that goods and services were received … Determine whether Town of Sanford Town officials ensured that claims were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Village of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … 10 purchases totaling $57,898 which were subject to the procurement policy. Insurance coverage and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases totaling $165,747, which were subject to the Policy. Four contracts for public works purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Naples Central School District – Online Banking (2015M-143)
… 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, … Naples Central School District Online Banking 2015M143 …
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
… – A.7612/S.7019 (Otis/Krueger) – Requires the Office of Information Technology Services to notify, within 24 hours … breach or receiving notice of a data breach or network security breach, the chief information officer or, where appropriate, the chief …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Fund's Mission, Values and Investment Philosophy
… diversify among asset classes, sectors, geographies, time horizons, and other factors. We believe that risk should be …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Shelter Placements
… The screening results are entered into DHS’ electronic case management system, Client Assistance and Rehousing … type of shelter in which the client should be placed, a case manager confirms the appropriateness of the proposed shelter …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… by July 1994, absent an extension of time. Any new construction or alteration of an existing station after … PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) were not …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-follow