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Accounts Payable Advisory No. 47
… for the use of a purchase order (PO) and the procurement card (PCard). These requirements are effective April 1, 2018. … Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : Agencies are required to use a PO for all … Please refer to Chapter XI-A, Section 4 – Procurement Card Use for more information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useOpinion 99-14
… bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess of $20,000. The … stated that municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the … we assume that the town board believes that it would secure the best price obtainable or most beneficial terms for …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… way the Office of the State Comptroller (OSC) exercises this responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; … of dollars in contract spending should be enacted in this legislative session. Background: The Benefits of OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsFonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserves 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-157Town of Sanford – Claims Audit Process (2021M-189)
… ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not ensure all claims were … on abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Owasco – Financial Management and Procurement (2021M-70)
… fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital … fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital …
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)
… 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. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Lynbrook 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17South 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 (Board) provided adequate oversight of the … Determine whether the South Butler Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Village of Unadilla – Procurement (2022M-182)
… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Worcester – Claims Audit (2022M-145)
… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… with District policies, statutory requirements and good business practices. Key Finding District officials did … with District policies, statutory requirements and good business practices. Of the nine CIP contracts totaling … with District policies, statutory requirements and good business practices. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town 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)
… Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates …
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
… electronic communications, and recognizes the death of an owner as a trigger for dormancy. Data Breach – Signed into …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Fund's Mission, Values and Investment Philosophy
… Diversity We seek out and embrace individuals with a broad range of backgrounds, attributes, and perspectives. … investor. Innovation We constantly strive to improve the way we work and create new ways to achieve unparalleled …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Shelter Placements
… to every eligible person who requests services. When a single adult arrives at an intake/assessment shelter, staff … individual meetings to discuss the reasons why they need shelter and determine the services from which they would … 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-placementsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Selected Aspects of Accommodations for Passengers With Disabilities 2019S41
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the … Did Village of Churchville Village officials seek competition for the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… instructions on how to use the contract. At a minimum, this should include the justification for the selection of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contracts