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XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
It is the State agencys responsibility 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-contractsXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Contractor generally offers more advantageous special price promotions or special discount pricing to other … the Contract term for a similar quantity, and the maximum price or discount associated with such offer or promotion is … otherwise available under this Contract, such better price or discount shall apply for similar quantity …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Budget will enter the new fringe benefit and indirect cost standard rates into the State Financial System. In some … by the Division of Budget. For example, a special rate can be developed for a state-administered program or an … in SFS which, once approved at the agency level, will be routed to DOB for further review and final approval. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsSuffolk County Probation Department – Restitution Payments (S9-20-9)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9North Shore Public Library – Financial Condition (2013M-344)
… 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 Shore Public Library is located in the Towns of Riverhead and Brookhaven … governed by an elected five-member Board of Trustees. The Library comprises all of the Shoreham-Wading River Central …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. Seventeen assets (16 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Friendship Central School District – Fund Balance and Reserves (2022M-55)
… report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … Determine whether the Friendship Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … the Board and District officials properly established reserve funds that have balances totaling $3 million, they did not comply with the District’s reserve policy or transparently fund reserves. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… purpose of our audit was to assess the Authority’s housing occupancy process and examine IT controls over the … to the Board. The Board has not ensured the maximum occupancy of tenant housing units to qualified applicants. … that address key components of the Authority’s housing occupancy operations. Ensure that all Authority computers are …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyLansing Central School District – Procurement (2021M-213)
… for goods and services to State contracts and contracts bid by other governments. District officials generally agreed … our findings and recommendations and indicated they will take corrective action. Appendix B includes our comment on an …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Thurston Fire Company – Board Oversight (2016M-429)
… books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring credit card use to promote accountability and responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429XIII.10 Overview – XIII. Employee Expense Reimbursement
… received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were entitled to, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewHigh Falls Water District – Water Fees (2015M-153)
… 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County … High Falls Water District Water Fees 2015M153 …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
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)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is governed … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key Recommendations …
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)
… to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village … expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there was an emergency. …
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)
… of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth … and make questionable payments to herself totaling as much as $4,442. The Treasurer collected, recorded and … and checks without Board oversight. The Treasurer did not accurately record and report Village financial …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256