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Street and Sidewalk Cleanliness (Follow-Up)
… recommendations included in our initial audit report, Street and Sidewalk Cleanliness (Report 2019-N-1 ). About the … and assessed the methodology used by Operations to rate street and sidewalk cleanliness. The audit, which covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followTown of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 … Officials have not conducted a complete physical inventory in more than 10 years. As a result, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Copiague Fire District – Procurement (2020M-114)
… himself from approving claims and warrants. The District has been contracting with the company for about 10 years. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198New Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… the Department maintains drug termination dates in eMedNY, its claims processing control system. Key Findings … For the audit period, auditors identified $29 million in improper Medicaid payments for drugs dispensed after their …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Opinion 90-53
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT … -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- Independent … for the performance of a municipal function depends on the nature of the function. Only those functions which may …
https://www.osc.ny.gov/legal-opinions/opinion-90-53About the Record of Activities – Reporting Elected and Appointed Officials
… a standard work day for an official who participates in a time-keeping system? Is travel time considered … submitting. Continued refusal to submit an ROA will result in the suspension of membership benefits including estimates, … an ROA is not submitted, there should be no days listed in the Days/Month (based on Record of Activities) column. …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… financial condition and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of … public and summer placements. As a result, as of April 30, 2023, the district will not benefit from $28,832 in state aid …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Sunset Park Economic Snapshot
… number of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, … other businesses want to open and hire here. As we’ve seen in neighborhoods across the city, growth brings new … pathways to the middle-class. NYCEDC is proud to invest in the residents of Sunset Park, and I thank Comptroller …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … approval or use competitive bidding or quotes. Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70West 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-40Weedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town 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 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Medina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector Collector received recorded deposited and reported real property tax collections in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151