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Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … claim form. The official who initiated the purchase should document his/her approval of the claim, even when not … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, … Supervision, Division of Correctional Industries; Office of Children and Family Services and the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… The Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population … needs based on historical or other known trends. … Town of Carlisle Fund Balance 2017M106 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims included adequate … for purchases to be made with the District’s credit cards. Establish a clear and consistent process for staff to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Opinion 97-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … agreement under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would make …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Audits
… Program grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, … implemented, five were partially implemented, and one has not yet been implemented. In March of 2016, the Office of the … include eleven students who received awards but did not demonstrate academic preparedness and eight students who …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and security … accessories (e.g., camera components, power supplies, cables) at 322 subway stations. As of July 29, 2017, 2,633 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsMitchell-Lama Vacancies
… apartments that were vacant, and those that became vacant, in calendar year 2019 and actions taken by HPD through March … the Program The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative (co-op) … promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the Program Block is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… (CAMBA) to ensure reported costs are allowable, supported, and program-related. The audit covered the period from July … the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for providing fiscal …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Elmsford Union Free School District – Fixed Assets (2017M-147)
… through March 13, 2017. Background The Elmsford Union Free School District is located in the Village of Elmsford in … for maintaining fixed asset records. Ensure that all fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES … all services provided to districts are properly billed and use a consistent billing method to bill for the servic … …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… July 1, 2014 through December 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted appropriations … the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not periodically sampled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through … 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31