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Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Friendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdfState Comptroller DiNapoli Releases School Audits
… documentation indicating that district officials sought quotes from various sources before making the purchase. Of … that the purchaser sought a sufficient number of price quotes from various sources. Furthermore, the claims auditor … of the district’s informal policy for securing price quotes for purchases under the competitive bidding …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… million. Key Findings Authority officials did not obtain quotes for public works projects totaling $18,762 and … officials. Key Recommendations Ensure that all required quotes are obtained. Adopt acceptable use and breach …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyWashington County – Procurement (2017M-224)
… $272,115. The County did not obtain the required number of quotes or perform competitive bidding for 16 purchases … adequately document actions taken when soliciting bids and quotes and retain documentation including other local …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports … submitting them to the Board for audit and ensure that quotes, purchase orders, detailed invoices and receiving …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Marcellus Central School District – Procurement (2016M-230)
… made 15 purchases totaling $98,837 without obtaining three quotes as required, and District officials did not always … document the decision making process. Ensure that required quotes are obtained and submitted to the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mWatertown City School District – Procurement (2021M-176)
… agreements with three providers. Obtain verbal or written quotes for the purchase of goods and services from nine … professional service providers. Obtain verbal and written quotes as required by the procurement policy. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Town of Watertown Fire District – Procurement (2022M-155)
… from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key … policy to provide officials with additional guidance for soliciting competition for professional services and insurance coverage. Obtain …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherman Central School District – Claims Processing (2016M-352)
… The claims auditor does not compare invoices against quotes, bids or government contracts. Key Recommendations … performs her duties. Compare invoices against applicable quotes, bids and government contract information to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352New York Mills Union Free School District – Procurement (2020M-79)
… service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and services … seeking professional services. Obtain verbal and written quotes as required by the procurement policy and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Slate Hill Fire District – Procurement and Claims Processing (2021M-105)
… five vendors totaling $273,497. Did not obtain written quotes for eight purchases totaling $113,399. Paid 113 food … and the District’s procurement policy for obtaining quotes and periodically solicit professional services. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentVillage of Malverne – Procurement (2017M-16)
… policy requirement for documented verbal or written quotes before purchasing goods or services. Key … policy requirement for the use of verbal and written quotes. … Village of Malverne Procurement 2017M16 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Western New York Maritime Charter School – Financial Operations (2015M-124)
… enrollment and billing processes and purchasing practices for the period July 1, 2013 through March 27, 2015. … by a nine-member Board of Trustees. Operating expenses for the 2013-14 fiscal year totaled approximately $4.8 … obtain three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 … District's procurement policy does not include procedures for the procurement of professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… competition, such as an RFP process or written or verbal quotes. Key Recommendations Amend the purchasing policy and … soliciting competition, obtaining written and verbal quotes, maintaining appropriate documentation and documenting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services