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Addison Central School District – Procurement of Professional Services (2023M-6)

… School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District … without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the last five …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Town of Middleburgh – Claims Audit Process (2023M-56)

… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Village of Tuckahoe – Financial Condition (2015M-88)

… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key Findings The Board … in 2013-14, which led to operating deficits in each year. The Village’s contingency account was not sufficient … ensure it is sufficient. Monitor the budget throughout the year and make any needed budget amendments. Develop and adopt …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Saratoga County – County Bridge Maintenance (S9-13-7)

… when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7

Town of Stephentown – Records and Reports (2012M-209)

… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to … not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed … Key Recommendations Ensure that the Town’s accounting records are complete, accurate, and maintained in a timely …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209

Fishers Island Waste Management District -- Purchasing (2015M-292)

… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s … policy does not require the use of competitive bidding for any purchases. District officials did not always comply …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Dansville Public Library – Procurement (2015M-225)

… Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… may, by resolution, authorize payment in advance for public utility services, postage, freight and express … and included on the next abstract as prepaid amounts. Public utility services generally include electric, gas, water, sewer and telephone services. 10 In addition, the governing …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

Canaseraga Central School District - Financial Management (2019M-104)

… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)

… officials have not closed out a capital project for a dump closure with a remaining cash balance of $111,373. Town …

https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235

Cambria Housing Authority – Financial Management (2015M-316)

… documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316

Tully Central School District – Network Access Controls (2021M-138)

… Key Findings District officials did not ensure that the District’s network access controls over non-student user … to determine whether they were appropriate or needed. As a result, the District had 47 unneeded network user accounts, including …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Village of Bainbridge – Financial Operations (2014M-227)

… Purpose of Audit The purpose of our audit was to review the Village’s accounting records … June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a … Village of Bainbridge Financial Operations 2014M227 …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… departments and agencies on the federal management debt collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax … non-tax debts owed to the federal government. This collection process is known as "administrative offset" or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

Clarence Fire District – Purchasing (2016M-297)

… process, when procuring professional services. Ensure that all District officials who are involved in the procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… p.m. and 7:00-9:30 p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is … the funeral. Donations may be made in his name to: Hospice Care Network, 99 Sunnyside Blvd. Woodbury, NY 11797. As we …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and

Wynantskill Union Free School District – Purchasing (2022M-85)

… bidding thresholds. Key Findings District officials could not always support competition was sought when purchasing … Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that … through State contract vendors, and the District should have paid $1,028 less for three purchases. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85