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Town of Rushford - Procurement (2020M-43)
… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Binghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Westchester Library System – Procurement (2015M-199)
… June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The Library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. … Village …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Your Membership Tier – Special 20- and 25-Year Plans
… When you join PFRS, you are assigned a tier based on your date of membership. You are in: If you … , or call us toll-free at 866-805-0990. There is no Tier 4 in PFRS. … Special 20 and 25Year Plan information for PFRS …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierState Agencies Bulletin No. 1633
… Purpose To inform agencies of the processing requirements for employees who claim exempt from Federal, State and/or … State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax Information>Update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018State Agencies Bulletin No. 948
… Purpose To instruct agencies how to perform an annual review of employees who claim to be exempt from Federal, State and/or Local tax withholdings and to … not updated by February 15, 2010 to reflect that new forms have been received, OSC will update the employee’s Tax Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsState Comptroller DiNapoli Releases Municipal Audits
… Authority , Town of Sheldon , Walton Fire District and the City of Yonkers . "In today's fiscal climate, budget … policy regarding obtaining quotes for purchases and public works. During the audit period, authority officials did not …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… the town. The indictment charges that Burlew stole the money by submitting fraudulent vouchers for payment to the Town of … in corruption cases since 2011, including a sitting state senator, a current member of the New York City Council, …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicInternal Control System Components
… units. For example, the Department had not defined control objectives, identified the risks of objectives not being met, nor identified the controls in …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsVillage of Washingtonville – Budget Review (B24-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … Village. Specifically, the Village does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Roosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… the Board provided adequate oversight of the District’s financial operations for the period January 1, 2014 through … total $132,950. Key Findings The Board has not adopted an investment policy, which is required by State General … account to complete, an annual audit of the District’s financial records. Key Recommendations Adopt an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Board did not conduct an annual audit of the Treasurer’s records. The Board did not adopt an annual budget. The Board … the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare and adopt an annual budget. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January … The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures for 2014 … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… Audit Objective Determine whether School officials: Used a competitive process to procure goods and services. Ensured compliance with the … comply with DASA requirements. While a code of conduct is posted on the School website, the code is not distributed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … Key Findings The County’s enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351