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Village of Delhi – Audit Follow-Up (2019M-204-F)
… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in … The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Selkirk Fire District – Procurement of Professional Services (2021M-55)
… not solicit competition for professional services. During our audit period, District officials: Paid 12 professional … and training, judgment, integrity and moral worth of the professional service providers as required by the … by policy. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Cincinnatus Central School District – Procurement (2021M-111)
… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … School District District officials sought competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Endicott – Disbursements (2021M-124)
… Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andEtna Volunteer Fire Department - Procurement (2019M-48)
… policies or procedures for the procurement of goods and services. Certain officers did not disclose their … The Board should: Ensure Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to … totaling $32,553 and found two cash advances totaling $1,780 did not have the proper approvals. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsROA Result Calculator – Reporting Elected and Appointed Officials
… calculator to determine the ROA result (average number of days worked per month) for an elected or appointed … these results are calculated, go to Calculating Record of Activities Results and Days Worked . Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller … the NYSED Business Portal. Each school district BOCES has a Delegated Administrator for the State Education Department …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053South Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringChenango Forks Central School District – Nonresident Tuition (2020M-69)
… As a result, we could not determine exactly which students should have been classified as a nonresident student and should have been billed tuition. In addition, some student …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Laurens Fire District – Financial Activities (2021M-43)
… District’s 2017 through 2019 annual reports were between 122 and 852 days late. Key Recommendations Segregate key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Town of Hounsfield - Claims Auditing (2019M-215)
… did not ensure that procurements of commodities, goods and services totaling $172,000 complied with bidding requirements … by law are paid prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, … The purpose of our audit was to review the Clerks financial …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29