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Village of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did … manner. Town officials agreed with our recommendations and indicated they were initiating corrective action. … competition for purchases subject to competitive bidding and for professional services …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Unadilla – Procurement (2022M-182)
… General Municipal Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed … which were subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key … bidding requirements and the procurement policy. Award contracts for insurance coverage and professional …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Lincoln - Disbursements (2022M-198)
… paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to … support before approving them. Town officials agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Village of Madison - Collections (2023M-160)
… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely deposits for 247 collections totaling $120,743 and did not record 27 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Malverne – Procurement (2017M-16)
… year. Key Findings Village officials have not enforced compliance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Town of Colesville – Procurement (2023M-92)
… goods or services and some officials were unfamiliar with the Town’s procurement policy requirements. Of the 28 … purchases totaling $170,575. Key Recommendations Comply with Board policies and statutes when procuring goods and … when procuring goods and services. Town officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Village of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Oversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansVillage of Tivoli – Procurement (2015M-79)
… July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a … use competitive methods when procuring goods and services in accordance with General Municipal Law and the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Oversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health (Department) is effectively … and timely access to services for children across the State. The audit covered the period from July 2018 through … both the Program and contracts with the 57 counties in the State and New York City (referred to as “municipalities”) …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law requires publication of grant opportunities. To comply … requirements of Article 4-C of the Economic Development Law. As a result, any grant opportunity that is published in … Article 4C of the Economic Development Law requires publication of grant opportunities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring OSC approval, State agencies are required to submit the complete … provides additional information. The Office of the State Comptroller (OSC) in most cases does not require the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsMedicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … York State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care … for reducing unnecessary health care costs. A Health Home is not a physical place; it’s a care management model …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homes