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XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to properly plan its procurements so that needed approvals can be obtained timely. Sufficient time must be incorporated … to properly plan its procurements so that needed approvals can be obtained timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… require a rate other than the standard rate, or require a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency … to DOB for further review and final approval. An automated process was implemented as of July 1, 2018 that will no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Office. Key Findings The Board did not ensure that all disbursements represented proper Department expenses, … should have developed procedures to help ensure that all cash disbursements were approved prior to payment and … should have developed procedures to help ensure that all cash receipts, including fundraising receipts, were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentThurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… surplus funds is reasonable. Adopt balanced budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of … Village of Penn Yan Water Operations 2013M104 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed by a Board of … Village of Nichols Financial Condition 2013M50 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by … refuse collections, community and youth services and fire protection services to its residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,390 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Determine whether the Suffolk County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … approximately $262,000 of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Village of Airmont – Claims Auditing (2024M-1)
… Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to ensure they were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Glen - Water and Sewer Operations (2023M-167)
… operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … and customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills we …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… and, because some funds were held for substantial amounts of time before they were deposited, collections were not … itemized to clearly identify the quantity or cost of items purchased. These errors and discrepancies occurred … ECA funds to verify the accuracy and completeness of the records and activity as the Board required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136