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Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately $46,000 …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Yates County – Sexual Harassment Prevention Training (S9-23-07)
… officials, including the Sheriff and two Coroners, did not complete the annual SHP Training. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… percent of employees tested and one elected official did not complete the annual SHP Training. Key Recommendation City …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Brewster Central School District - Professional Services (2019M-235)
… the District procured professional services in accordance with Board policies and applicable statutory requirements. … The Board should: Ensure that officials comply with the purchasing policy when procuring professional … for proposals (RFPs). District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… threat it brought to our doorstep. We also mark this day, not just to pay tribute to those who put their lives on the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolOmnibus Procurement Amendments
… state agencies to develop alternative procurement methods not otherwise authorized by law under certain circumstances; …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… most nonresident tuition accurately and timely, they did not timely bill for nonresident students placed in the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… (IDA) legislative reform. Key Findings The Board did not ensure that: Adequate cost-benefit analyses for proposed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeWarwick Valley Central School District - Professional Services (2019M-139)
… the District procured professional services in accordance with Board policies and applicable statutory requirements. … (RFPs) is followed. District officials generally agreed with our recommendations and indicated they planned to … the District procured professional services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Greenport Union Free School District - Bank Reconciliations (2019M-161)
… bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Schroon Lake Central School District - Claims Auditing (2019M-97)
… non-check disbursements made during the audit period were not audited and approved before payment. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Town of Carroll - Audit Follow Up (2013M-221-F)
… were partially implemented and one recommendation was not implemented. … The purpose of our review was to assess …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSachem Public Library – Claims Processing (2016M-327)
… over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by … the audit period. Key Recommendation Conduct thorough and deliberate audits of claims for payment, ensuring that …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Oceanside Union Free School District – Professional Services (2016M-281)
… $147.2 million. Key Finding District officials did not always seek competition for professional services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281State Agencies Bulletin No. 336
… without Pay), R (Retired), or T (Terminated) who have not received a paycheck for three pay periods. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/336-reveal-report-nben739-direct-deposit-cancelled-reportTioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Enterprise Charter School – Enrollment and Billing (2014M-378)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through … Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The … Recommendations Periodically verify students' residences and require new proof of residence when a student moves. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Red Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fOperational Advisory No. 25
… activities. Agencies are encouraged to review transactions not yet complete and clean up transactions to meet these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 92-1
… (3) Certificates of participation ("COPs") in connection with installment purchase contracts entered into by political … to the municipality, or the obligations, together with an assignment in blank, should be delivered to the … the responsibility of municipal officials in connection with withdrawal of amounts retained from payments to …
https://www.osc.ny.gov/legal-opinions/opinion-92-1