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Brighton Central School District – Procurement (2022M-205)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Fonda-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-157Lynbrook Union Free School District – Purchasing (2022M-17)
… 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 sought for three additional …
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 … 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-155Naples Central School District – Online Banking (2015M-143)
… in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Village 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 Oxford – Procurement (2024M-88)
… by New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Oversight of Mental Health Education in Schools
… districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. Our audit covered the … isolation, and other unexpected changes to their lives. In mid-March 2020, schools across the United States, …
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
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … and executives. 2024 Stewardship Priorities The release of the Fund's 2024 Stewardship Priorities continues … State Comptroller DiNapoli trustee of the New York State Common Retirement Fund outlined the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesOpinion 99-14
… expenditures such as trade-in allowances ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593; Signacon v Mulroy … Village of Endicott , 51 NY2d 426, 434 NYS2d 922; Citiwide News, Inc. , supra ; 1991 Opns St Comp No. 91-13, p 33). When … nature" or "focal point" ( Exley , supra ; Citiwide News , supra ). In examining the "total character" of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… If a solicitation was improperly awarded, or a contractor believes their firm was disadvantaged in some way, OSC can …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsTown of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the … of the investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Bethpage Public Library – Procurement (2019M-219)
… Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did not obtain …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for … a population of approximately 2,600 residents. A project to redevelop commercial property in the Town cost … The facility opened in October 2012 but was forced to close 11 months later because utilities were turned off …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Stamford – Claims Audit (2022M-197)
… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also constitute “substantial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of … are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is … to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts