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Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… that are below the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process … The Board should: Procure professional services through a competitive process. Conduct a deliberate and thorough audit of every claim. Except as specified in Appendix A, officials agreed with our recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Brewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Opinion 91-45
… (scope of duties); (assignment of additional duties - drainage improvements); (highway repairs and improvements … a superintendent, in his discretion, may also perform town drainage improvements and refuse collection services not … construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, 1956, pps 281, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … Units should select the data entry method that best suits its needs based on the goods or services on the vendor … voucher, Business Units should verify the quantities and prices are correct and appropriate for payment. Business …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDivorce – New Career Plan
… actually retire, die or terminate membership. If you are divorced, it is especially important to review your …
https://www.osc.ny.gov/retirement/publications/1515/divorceWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … Department’s operations. Key Finding Department officials have established adequate internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230State Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsBellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mJamestown City School District – Financial Condition (2015M-120)
… Develop and adopt a budget in which recurring expenditures are funded by recurring revenues, thereby reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 … purchasing policy does not include detailed guidance for procuring goods and services that are below competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseFonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified payrolls. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of … budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings From fiscal years 2010-11 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. … general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key Finding Over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Wyoming Central School District – Financial Management (2016M-67)
… review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5 million. … $4,000, and District officials routinely levied taxes for expenditures which could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71