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Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. Reduce …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40XI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … legislative employee or political party chairman or firm or association of which such person is a member, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District District officials procured goods and services in accordance with the Districts procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate … Key Recommendations Ensure the faculty auditor reviews ECA records. Ensure that student treasurers maintain proper …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … the Town ClerkTax Collector Clerk properly accounted for fees including campsite rentals real property taxes and …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Homeless Outreach Services in the New York City Subway System
… subway transportation network in North America. Its 472 stations serve a daily average of 5.6 million travelers … the Bronx, Brooklyn, Manhattan, and Queens. Many of the stations are open 24 hours a day, 7 days a week, and as such … is responsible for conducting regular visits to MTA subway stations to locate, identify, and engage with homeless …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Broadalbin-Perth Central School District – Online Banking (2020M-144)
… Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard online … BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position Statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… staff. Fax 518-408-3931 Mailing Address Office of the State Comptroller Office of the Inspector General, 10th Floor 110 State Street Albany, NY 12236 Guidelines Establishment and … with internal control requirements; Review and advise on protocols regarding employee background checks and assist …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalSeminars for Local Officials
… training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official … single day and generally incorporate 2-3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37IX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to … and/or by the Division of the Budget. Accounting for Federal Grants The recordkeeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78