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Town of Stafford – Capital Projects (2024M-17)
… activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17X.3 Overview – X. Guide to Vendor/Customer Management
… foreign vendors single payment vendors special use vendor ID The VMU will issue the individual or business a New York State Vendor ID when the submitted data passes system edits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingEast Islip Union Free School District - Financial Condition Management (2020M-24)
… they will take corrective action. Appendix B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… for the government to obtain life-saving medical equipment in order to line his own pocket. Using a public health crisis to commit fraud is … Businesses During COVID-19 Pandemic Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamTown of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012 … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing practices for the … contract discounts. Recover any overpayments Town made to the State contract vendor. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andCopiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing … not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204New York Mills Union Free School District – Procurement (2020M-79)
… duties. Officials did not always seek competition for professional services. No competition was sought for the services procured from five professional service providers totaling $89,421. No written … for proposals (RFPs) to solicit competition when seeking professional services. Obtain verbal and written quotes as …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Village of Dering Harbor – Board Oversight (2020M-29)
… or plan to take corrective action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Islip Fire District – Disbursements (2020M-9)
… sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Locke – Financial Condition (2020M-111)
… one-time expenditures, needed reserves and/or reducing property taxes. Establish budgeting, fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Union Free School District (District) officials used a competitive process to procure goods and services and … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… of over $1.1 million at the end of 2017. When combined together, the general and highway town-wide (TW) funds ended …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58