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Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. Review and revise the procurement policy to address the use of competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andState Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also assessed the … sample of 40 of ACS’s larger noncompetitive or limited competition contracts. Key Findings ACS officials did not …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsSalem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Town of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Comply with competitive bidding laws and the Town’s purchasing policy requirements when making purchases. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and District officials properly managed capital project Project change orders
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … so, and the District, as a result, made more than $810,000 in unauthorized payments. The Board has not established a …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… responsibilities enabled two Directors to each control all aspects of the procurement process, including initiating …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Comptroller DiNapoli Releases Municipal Audits
… County) Library system officials did not seek competition when making purchases on behalf of the system’s member public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 91-34
… could call for bids on a unit basis, such as a per line price, so that competition may be sought even though the …
https://www.osc.ny.gov/legal-opinions/opinion-91-34State Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because … (Steuben County) Town officials did not always solicit competition in accordance with the town’s procurement policy, … August 6, 2024, almost $2 million were procured without competition. The audit identified instances where officials …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their … whether the collections were remitted intact and in a timely manner. Student treasurers also did not maintain … services without public written disclosure of his interest in the contract with the district. New Lebanon Central School …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Financial Viability of OTBs in Jeopardy
… DiNapoli called upon state policymakers to review a number of regulations governing OTBs, including the formula …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTuckahoe Common School District – Purchasing (2013M-158)
… to obtain the vendors. Enter into written agreements with all professional service providers. … Tuckahoe Common School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of Audit The purpose of our audit was to examine the District’s internal controls over financial operations for … through September 8, 2016. Background The Rombout Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88