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OPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfTown of Exeter – Town Clerk/Tax Collector (2024M-15)
Determine whether the Town of Exeter (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/exeter-town-2024-15.pdfTown of Carroll - Town Clerk (2022M-20)
Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/carroll-2022-20.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages in FY 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfProcessing of Sexual Offense Evidence Collection Kits (2019-S-44)
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44_0.pdfCompliance With Executive Order 95 (Open Data) (2019-S-39)
To determine whether the Office of General Services is complying with Executive Order 95, including providing, in a timely manner, publishable State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s39.pdfMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection, 2018
The techniques and tools utilized to detect fraud, waste and abuse in both public-sector and privatesect or organizations are continually evolving.
https://www.osc.ny.gov/files/reports/special-topics/pdf/data-analytics-2018.pdfSignal Maintenance, Inspections, and Testing (2017-S-6), 90-Day Response
To determine if the Metropolitan Transportation Authority’s New York City Transit (NYCT) performed signal maintenance, inspections, and testing in compliance wi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s6-response.pdfSignal Maintenance, Inspections, and Testing (2017-S-6)
To determine if the Metropolitan Transportation Authority’s New York City Transit (NYCT) performed signal maintenance, inspections, and testing in compliance wi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s6.pdfOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 92-1
… for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the … of retained percentages. (4) The fiscal officer of the municipality, or a designated bank or trust company, is … ownership of the obligations should be transferred to the municipality, or the obligations, together with an assignment …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 2000-10
… designated by this act for such appropriation until a certificate of approval of availability has been issued by … as follows: The director of the budget shall not issue any certificate of approval of availability until: (a) the county … of the appropriation made in chapter 11 of the act until a certificate of approval of availability had been issued by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10IX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants management system known as G5 … grants management system encompassing the intake of applications, peer review, award, payment, performance monitoring, and final closeout of the grant award. The UEI number for each state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our … On Tuesday we honor the men and women who have bravely served in our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliCayuga County - Procurement and Claims Audit (2018M-274)
… totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … above a reasonable limit only after soliciting some form of competition, and provide guidance as to how such competition should be solicited, including written …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … commissioners and its officials should seek competition for goods and services to ensure the best value for … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Brewster Central School District - Professional Services (2019M-235)
… To determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from three of the 10 professional service providers … with the purchasing policy when procuring professional services. District officials should: Conduct a periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235