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XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Fund Requirements The distribution of the STIP investment earnings (STIP interest) to participating funds is governed by §98-a of the State Finance Law which provides in relevant part that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsTown of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Lyndon – Purchasing (2013M-149)
… through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member elected Town Board, which … the Board adopted a resolution stating that although it is understood that the Town is required to have written …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Richmondville – Disbursements (2012M-178)
… Village and is responsible for the general management and control of the Village’s finances and operations. Key … the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish mitigating …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and noted that the Town could have saved approximately … $424, which was from the vendor who quoted the lowest price. In 2012, the Highway Superintendent purchased air, oil …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Implementation of the Security Guard Act
… adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April 1, 2016 to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actTown of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Procurement (2020M-93)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditAdministration of Self-Insured Workers’ Compensation Plans
… Objective To determine whether the Metropolitan Transportation … Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. The audit period was from July 1, 2015 to … Findings We found that there is room for improvement in how the MTA’s three self-insured agencies are administering …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansTown of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … depending on the amount of the purchase or public works contract. However, the Board does not review the procurement … documentation to indicate whether Town officials used State or County contract pricing when making these purchases. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Saranac – Payroll (2014M-289)
… was not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Village of Delhi - Disbursements (2019M-204)
… to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured professional services from 16 providers with payments totaling $870,909 without competitive methods. The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Town of Mooers - Procurement (2020M-55)
… policy and applicable statutory requirements. Key Findings Of the nine purchase contracts totaling approximately $1.3 … not procured in accordance with statutory requirements. Of the 15 purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55