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X.3 Overview – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… improperly allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied … Recommendations Use realistic sales tax revenue estimates when developing budgets. Allocate sales tax revenue to …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card purchases for the … credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, … officials are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement process for the … quote is in agreement with the State contract prior to ordering. The Library System's purchasing policy does not … procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … on checks. Certain reserves had significant balances when compared to their respective liabilities. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. Key … not adequately manage and monitor network user accounts to help prevent unauthorized use, access, or loss. As a … existing network user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42DiNapoli: Fiscal Stress Down Slightly in Villages
… Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three … monitoring system creates an overall fiscal stress score which classifies whether a municipality is in … – with an increase of 67 percent while moving into the highest stress category. Of the 548 villages in the state, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… the New York State and Local Employees Retirement System to his deceased mother, Sandra Buie, between May 2011 and … Attempted Grand Larceny in the Third Degree and sentenced to 1 ½ to 3 years in state prison by the Honorable Elizabeth … to her daughter, Sandra Buie, following Hairston's death. When Hairston died in 1996, Sandra Buie began to receive …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and … the procurement policy to ensure that competition is used when awarding contracts. Ensure that written contracts are …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… 1 District officials did not always solicit competition when procuring professional services. Key Recommendations … in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… officials generally did not follow up with businesses to ensure they complied with their agreements. We examined 19 … did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. … policies and procedures outlining the actions to be taken when loans are delinquent and other terms of the agreements …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEast Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused appropriated fund balance is added back, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Eaton No. 1 Fire District – Board Oversight (2024M-4)
… maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we … Adhere to statutory requirements by seeking competition when purchasing a truck and related equipment totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … The District’s disaster recovery plan was not kept up to date, properly distributed or tested on a regular basis. … District’s network and acceptable use of District assets when used outside the District’s network. Develop a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… to the State Police annually. Their efforts resulted in 99 percent of required plans being submitted to the State …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningWestchester County – Budget Review (B18-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … for sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 … potential significant increased salary and wage costs when these agreements are settled. The County’s adopted …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2