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Procurement Practices
To determine whether the State University of New York University at Buffalos procurement and contracting practices provide sufficient assurance that funds
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18City of Niagara Falls – Financial Condition (2017M-170)
… 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Village of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is … elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Greene – Justice Court Operations (2021M-95)
… However: The Justices did not deposit all collections in a timely manner. The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her account … cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented manner. Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Smyrna – Claims Audit Process (2022M-161)
… bidding requirements. Town officials may have saved $4,246 in fuel costs (9 percent) if they had used the New York State … authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were paid prior to the … requirements. Pass a resolution to authorize the payment in advance of the audit of claims for utility services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolThe Arc of Orange County - Compliance With the Reimbursable Cost Manual (2015-S-45), 90-Day Response
To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly calculated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s45-response.pdfDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of Transportation Office of Inspector General Mitch Behm announced the indictment of … Acting United States Attorney for the Northern District of New York John A Sarcone III and Acting Inspector General …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… the arrest of Tammy Miele, former Assistant Clerk for the Village of Horseheads, for allegedly stealing nearly $4,000 from the Village. The … used her position to defraud the Village of Horseheads for her personal gain and altered Village records to cover … announced the arrest of Tammy Miele former Assistant Clerk for the Village of Horseheads for allegedly stealing nearly …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsNew York Youth Jobs Program (Follow-Up)
… recommendations – three addressed to the Department of Labor and two addressed to the Department of Taxation and … an additional credit to the employers. The Department of Labor (Labor) certifies both employer and youth eligibility and also … five recommendations three addressed to the Department of Labor and two addressed to the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
New York State Comptroller Thomas DiNapoli and Attorney General Eric T Schneiderman and today announced the guilty plea of Linda Miller 57 of Englewood New Jersey over the theft of more than $162000 in pension benefits from the New York State and Local Employees Retirement System
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … did not notify staff, parents and/or guardians of test results exceeding the lead action level, in writing, as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … officials did not properly report the subsequent Cycle Two test results conducted in June 2022 to the local health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contracts