Search
Transaction Number Requirement
… New Report Requirement Starting July 15, 2024, a Transaction … in the PARIS Procurement Report. Beginning July 15, 2024, State public authorities will be required to provide a … Transaction Number. Completing the information will be mandatory, an asterisk (*) will be added to the left of the …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Rapids Fire Company – Credit Cards (2023M-86)
… complete report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Galen – Financial Management (2014M-341)
… approximately $1.5 million. Key Findings The Town did not properly account for reserves within the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly established. The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … we reviewed totaling $344,210 did not meet contract terms. Officials were either unaware that the agencies did … termination as follows: One agency provided monthly service records that indicated 51 percent of program …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Whitney Point Central School District – Information Technology (2023M-179)
… and adopted a comprehensive information technology (IT) contingency plan. Key Findings District officials did not … and shared accounts). Officials also did not adopt an IT contingency plan and were unaware of all the network users … network user accounts are not adequately managed and an IT contingency plan is not adopted, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Lincoln - Town Clerk (2023M-31)
… unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not … $4,000 from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Rockland County Department of Social Services – Service Contracts (2014M-368)
… period January 1, 2013 through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… for professional services. Ensure that expenses for Board conference travel and cell phones are properly documented, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident … during the audit period because the Superintendent was not aware that the District could claim this aid. As a result, District taxpayers will not benefit from State aid totaling $62,920 because the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… The Board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The Board and officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… and expenditures. The adopted budgets were not maintained in the financial accounting software. No budget-to-actual …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Chenango County Probation Department – Restitution Payments (S9-20-3)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of … staff for all chargebacks for County services prior to approving payment. Develop a revised procurement policy …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andRensselaer County Probation Department – Restitution Payments (S9-20-5)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving