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Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Educational Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background … BOCES’ component school districts. Budgeted appropriations for information technology for the 2014-15 fiscal year totaled approximately $8.56 …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mHoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials … did not enforce the procurement policy requirement for documented verbal or written quotes before purchasing …
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)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … District officials: Overpaid landowners totaling $174,950 for six grants resulting in an inappropriate use of local … unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. Paid employees for …
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)
… audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.9 million. … budgets over the past three years. The District’s reserve for compensated absences was overfunded by more than …
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)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
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)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
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)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
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)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background … elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately $2.3 million. … The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside …
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)
… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all … and Financial Secretary performed bank reconciliations for Company accounts. Key Recommendations Amend the bylaws …
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)
… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. … …
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 controls over financial operations … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
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)
… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Opinion 2004-9
… CONTRACTS -- Contracts Not Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to … by a county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state … that receive federal, state, or local government funding" for the joint purchase of goods, supplies and services. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 91-38
… -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans … entire amount of the deposit on plans and specifications for the performance of public work submitted by each … must also return an amount equal to the deposit for one of the additional sets of plans and specifications …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Franklin County – Procurement (2016M-366)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366