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Opinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Selected Financial Management and Administrative Practices
… any residual value to estate beneficiaries. Any unclaimed funds are remitted to New York State after the statutory time …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… balanced and fair method of award. Contract Prefix Revenue New York State Contract IDs must begin with an “X” prefix. In … are created in the Customer Contracts Module and require a New York State Customer ID. See XI.7 Revenue and Repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsPreferred Source Contracting (Follow-Up)
… and circumvention of the competitive bid process to increase profits for corporate partners and revenue for NYSID …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followBrighton Central School District – Procurement (2022M-205)
… officials used vendors that were granted awards from group purchasing organization contracts. However, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Worcester – Claims Audit (2022M-145)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims … 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Owasco – Financial Management and Procurement (2021M-70)
… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and … to the appropriate remedy for addressing improper funding of and transfer of funds from reserves. District officials …
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)
… complete report - pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not … whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Naples Central School District – Online Banking (2015M-143)
… 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Subway Wait Assessment
… where Transit fails to meet the wait assessment, whether it determines the causes and takes corrective action to … agency of the Metropolitan Transportation Authority (MTA). It serves an average 5.5 million weekday passengers on its 23 … on the importance of this statistic, Transit has given it a 60 percent weighting of the three components that make …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… New Yorkers, particularly those with mental health and substance abuse issues, according to an audit released … Thomas P. DiNapoli. The audit examined DHS’ assessment and placement of clients and found that far too often the … diagnosed with schizophrenia, was found dead from probable suicide months after being placed in a general shelter. Prior …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give proper treatment, both before and during the COVID …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsTown of Cherry Valley – Financial Condition (2016M-212)
… can properly evaluate the impact of the health center on the Town’s financial condition. The Board should assess …
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 County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … Provide adequate oversight of the investment program to ensure that all investments are made in the County’s best …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Village of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were 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-197Town of Franklinville – Procurement (2024M-56)
… that goods and services were procured in the taxpayers’ best interests and may have missed opportunities to reduce …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56