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Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process … 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau … Village of Malverne Procurement 2017M16 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Ellicottville – Procurement (2016M-426)
… the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. Background The Village of … for the 2016-17 fiscal year total approximately $1.9 million. Key Findings The Village did not always … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Village 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-330XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… In addition, publication of grant opportunities in the State Register will also constitute “substantial compliance” … the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication and the larger distribution ensures that grant procurement opportunities will be distributed to the greatest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-submission-agency-purchase-ordersPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Village of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials … 1, 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington … Village of Cambridge Payroll 2015M74 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Schaghticoke – Budgeting (2013M-239)
… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … because they relied on unexpended surplus funds to finance recurring expenditures. The cost of operations is not … user fees if unexpended surplus funds are not available to finance operations in subsequent years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… and bridges. Other infrastructure assets are included net of appropriate depreciation in the government-wide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsTown of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Middlebury – Purchasing (2013M-212)
… $10,362 of unleaded gasoline and $33,068 of diesel fuel from a local vendor. These commodities were not … Town could have saved approximately $1,167 in 2012 had the fuel been purchased from the State contract vendor. The Town … price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for … January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the … The purpose of our audit was to review the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Warrensburg - Procurement (2014M-96)
The purpose of our audit was to review the Towns purchasing process for the period of January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. Background The … The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1 2013 through January 24 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through February 28, 2014. Background The Town of Berne is located in Albany County and has a population of … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147