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XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management

… of the Economic Development Law requires publication of grant opportunities. To comply with these publication … the Department of Economic Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunities

Town of Warrensburg - Procurement (2014M-96)

… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96

XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management

… outlines the process and documentation requirements for purchase order submittals subject to OSC approval. … outlines the process and documentation requirements for purchase order submittals subject to OSC approval …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overview

Village of Canajoharie – Procurement (2015M-36)

Village of Canajoharie Procurement 2015M36

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

Examination of Pitts Management Associates (PMA)

… when reviewing PMA’s calculations. Key Recommendations Management at Downstate Medical Center should: Establish and … administer future contracts to: Effectively monitor contractor progress. Verify whether deliverables are in … to certifying the work was completed. Safeguard against a contractor’s failure to meet contract requirements, such as …

https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma

Oversight of School Fire Safety Compliance

… determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures … 1, 2013 through May 18, 2016. Background The Department is responsible for overseeing school fire safety and for …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-compliance

City of Albany – Payroll (2015M-110)

… of our audit was to review the City’s payroll operations for the period January 1, 2013 through September 30, 2014. … million. Key Findings Seven employees were paid for unused vacation time without adequate leave records to support the … scheduled time by leaving before the end of their work day. Key Recommendations Ensure that all requests for payment …

https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110

Village of Islandia – Overtime (2023M-121)

… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121

Town of Shandaken – Payroll (2013M-201)

… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …

https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201

Oversight of Water Supply Emergency Plans

… is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the … is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted …

https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plans

Town of Spencer – Disbursements (2025M-35)

… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The …

https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35

Examination of Island Peer Review Organization

… were not subject to approval by the Comptroller’s Office pursuant to Section 365-l of the Social Services Law. IPRO entered into …

https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organization

City of Yonkers – Payroll (2017M-212)

… leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Oversight of Adult Protective Services Programs

… Objective To determine if the Office of Children and Family Services adequately monitors Adult … 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, …

https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programs

Protection of Managed Pollinators (Honey Bees)

… requiring certificates to ship honey bees out of State. It was able to conduct all the required inspections requested … does not have support or reasonable assurance that it has identified the full population of active apiaries in …

https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-bees

Village of Horseheads – Collections (2023M-169)

… Reconcile departmental records to the Village’s primary accounting records. Record and deposit all …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

Town of Schaghticoke – Budgeting (2013M-239)

… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … because they relied on unexpended surplus funds to finance recurring expenditures. The cost of operations is not … user fees if unexpended surplus funds are not available to finance operations in subsequent years. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… site preparation expenditures, professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets