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XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)

… the federal grant number as the Project ID when creating new projects in SFS is no longer recommended, as the Project …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-description

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have saved … including hotel reservations, in advance to obtain the best possible lodging rates. … UCrest Fire District 4 Travel …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… complete report - pdf ] Audit Objective Determine whether the Manchester-Shortsville Central School District (District) … project resources. As a result, voters were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance that officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

Oversight of Mental Health Education in Schools

… Objectives To determine what steps the State Education Department (Department) is … the necessary mental health education in place as required by law. We also sought to determine what mental health services are …

https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schools

DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities

… climate performance including climate transition strategies and plans, greenhouse gas emissions reduction …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-priorities

Opinion 99-14

… in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC … by the contractor of underground tanks constitutes a contract for public work) -- Bidding Monetary Threshold … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …

https://www.osc.ny.gov/legal-opinions/opinion-99-14

Independent Oversight: OSC's Contract Review Safeguards Public Funds

… Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the Office of the State Comptroller … The savings for taxpayers are significant . In 2021 alone, OSC rejected 1,559 contracts and related transactions …

https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-funds

Naples Central School District – Online Banking (2015M-143)

… protection of the District’s assets and could improve best practices by enabling alerts and other security measures …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Town of Worcester – Claims Audit (2022M-145)

… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 … $597,410 were approved without evidence of compliance with competitive bidding requirements or the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Brighton Central School District – Procurement (2022M-205)

… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Lynbrook Union Free School District – Purchasing (2022M-17)

… [ read complete report - pdf ] Audit Objective Determine whether the Lynbrook Union … agent: Approved seven purchases totaling $71,141, as sole source, which precludes them from competition, without confirming the purchases met the District’s sole source requirements. Did not seek or ensure competition was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Town of Sanford – Claims Audit Process (2021M-189)

… to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… which can result in higher than necessary real property tax levies. Key Recommendations Adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Town 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-70

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… banking or purchasing records, funded and disbursed money from reserves without authorization and paid unapproved … establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Village of Unadilla – Procurement (2022M-182)

… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought … requirements during the audit period totaling $314,619. 10 purchases totaling $57,898 which were subject to the …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

North Syracuse Central School District – Professional Services (2022M-34)

… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. As a result, services may …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Town of Oxford – Procurement (2024M-88)

… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88