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Town of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with … agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Elmira Heights – Claims Auditing (2024M-44)
… with limited exceptions, a village board to audit all claims against a village before payment is made, the … Perform a thorough and deliberate audit of all claims. Ensure quotes are obtained and attached to the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Comptroller DiNapoli Releases Municipal Audits
… Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water … and equitable basis for billing property owners. In addition, certain charges stipulated in the water and sewer ordinances did not conform to …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services , Fabius-Pompey Central … (Westchester County) The board and district officials need to improve controls over the district’s information …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… (Steuben County) The board and district officials have not adopted realistic budgets or effectively managed fund balance and have allowed unrestricted fund balance to exceed the … (Chemung County) The district's procurement policy does not include procedures for the procurement of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Town of Putnam Valley – Purchasing (2013M-193)
… internal controls over the Town’s purchasing practices for the period January 1, 2012 to March 6, 2013. Background … members and the Town Supervisor. Budgeted appropriations for the 2013 fiscal year were approximately $5.09 million for … We found that Town officials obtained appropriate competition when soliciting purchases from 26 vendors who …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… documentation that supports the decisions made. Not all providers have written agreements with the District or … for services in excess of a reasonable limit, with all professional service providers that detail the types and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andPenfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … if the service is to be contracted out, periodically seek competition. Approve and properly document all billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321East Rochester Union Free School District – Procurement (2022M-56)
… as follows: Seven purchases totaling $212,953 subject to competitive bidding requirements. Five purchases totaling … and consistent regulations for procurements not subject to competitive bidding, including professional services, … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether East …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… on the basis of "best value," see our Local Government Management Guide - Seeking Competition in Procurement . 7 The …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… are safeguarded. Key Findings The Board did not: Appoint a Treasurer to oversee financial operations as required by … York State Village Law, Section 3-301. Seek competition for six professional services totaling approximately … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Village of Islandia – Procurement (2021M-203)
… goods or services, Village officials did not always seek competition as required by law or the Village’s procurement … Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… awarding two contracts totaling $549,000 and did not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeEaton No. 1 Fire District – Board Oversight (2024M-4)
… maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … District officials agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4State Comptroller DiNapoli Releases School Audits
… in future budget preparations. However, district officials have not prepared a formal analysis of reserve funds based on … of the reserves – unemployment insurance and liability – have balances that are excessive or unnecessary based on the … has developed a purchasing policy and BOCES officials have developed corresponding regulations, they do not require …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits