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Contract Award and Performance
… dates to ensure that successor contracts were in place prior to the expiration of the previously existing … expiration dates to ensure that new contracts are in place before the expiration of existing contracts. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal-year end 2018. While budget-to-actual …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsLocalities’ Procurements of Paper Ballots
… to Local Election Boards on procuring paper ballots. As a result, the ballot procurement processes used by the 13 Local … Board of Elections: Voting-Related Problems September 2010 Primary Election (2010-N-6) County Boards of Elections: Voting-Related Problems September 2010 Primary Elections (2010-MR-5) …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsChurchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using formal competitive … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18State Comptroller DiNapoli Releases Municipal Audits
… had properties that had never been inspected. Overall, 59 percent of the preventative maintenance inspections and 52 … city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to balance its budget. Police overtime costs could …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsPurchasing and Procurement Practices
… New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit covered the period from January … the New York Racing Association Inc NYRA procured goods and services competitively and in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesTown of Danby – Claims Processing and Procurement (2022M-127)
Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-town-2022-127.pdfGreenburgh Central School District – Procurement (2024M-147)
… service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Contract Advisory No. 34
… purchase using an OGS centralized commodity contract if it meets the entity’s form, function, and utility needs. the … commodities or technology, NYS Textiles, or NYS food or milk producers, to provide the products or services …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsState Comptroller DiNapoli Releases Municipal Audits
… increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases … totaling approximately $1.15 million that were reviewed, competition was not sought for 89 purchases totaling …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsWynantskill Union Free School District – Purchasing (2022M-85)
Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wynantskill-2022-85.pdfOpinion 93-3
… (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for sealed bids to … to give physicals to volunteer firefighters of the fire district fire department. The contracts will, however, be subject to … Whether a fire district is required to advertise for sealed bids to …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Comptroller DiNapoli Releases Municipal & School Audits
… supported and audited before payment. As a result, there is an increased risk that paid claims may not be for …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the … committees. Auditors found that the president did not sign vouchers or appoint members to an audit committee. Also, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop written procedures to help ensure fuel inventories were adequately managed or …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… totaling $2.7 million. They also allowed the credit card company to directly withdraw 25 payments totaling $77,615 … manage and monitor the budgets for the general, water and sewer funds. As a result, total fund balance … 2018 appropriations, remains excessive. Town of Warwick – Water and Sewer Fund Financial Condition (Orange County) Four …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsOpinion 92-5
… benefit will not invalidate a transaction which has as its primary objective a public purpose (see, e.g., Matter of … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … certain sweetened foods in public schools during certain times). The granting of a license or concession is not …
https://www.osc.ny.gov/legal-opinions/opinion-92-5State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … also did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits