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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 for the period … policy. Village officials allowed goods and services to be purchased before authorization from the … policy requirement for the use of requisitions/POs prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period July 1, … the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… of our audit was to review internal controls over the District’s procurement process for the period July 1, 2014 … January 13, 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. Paid 15 employees … overtime may be incurred, and the documentation required to support the time worked. Implement procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all money received was properly recorded and … Review claim vouchers and supporting documentation to ensure disbursements are for proper Company purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its … whether these vehicles are a cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Opinion 2004-9
… be made pursuant to the exception to competitive bidding requirements under General Municipal Law §103(8). Section … §103(8) provides an exception to the competitive bidding requirements of subdivision one of section 103, "[w]here … under the section 103(8) exception to competitive bidding requirements. In 1992, the above-quoted language in Public …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 91-38
Concerning what portion of the deposit on copies of plans and specifications required by General Municipal Law 102 must be returned by a city to unsuccessful bidders and non bidders
https://www.osc.ny.gov/legal-opinions/opinion-91-38Franklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Tompkins County – Solid Waste (2014M-336)
… being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Legislature. The Department’s budgeted appropriations for 2014 totaled approximately $6.3 million. Key Findings The … effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the recycling program has …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the internal controls over the payment process (refer to Section 4.D - Certification of Internal Controls over the … and queries. For example, agencies can use SFS Analytics to access the DW330 - Voucher Listing Report . Agencies can … York using the State Payments search capabilities (refer to https://www.osc.ny.gov/open-book-new-york ). Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerBethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Horseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Ardsley Union Free School District – Reserve Funds (2015M-348)
… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348