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Transforming the Procurement Function

… covered the period from January 2017 through August 2023. About the Program The MTA comprises the nation’s largest bus … The plan called for all support functions to be merged to drive higher service levels at lower costs due to elimination … consolidation of the Procurement Function was October 28, 2021, it was mostly operating under the same practices in …

https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-function

Orange County – Motor Vehicle Oversight (2015M-314)

… Key Findings County officials maintained a perpetual vehicle inventory, but this inventory was not complete and … Orange County Motor Vehicle Oversight 2015M314 …

https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314

Concord Industrial Development Agency – Agency Management (2015M-61)

… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, … The Board has not taken sufficient action to initiate new projects and encourage the creation or expansion of new …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management

Perry Central School District – Financial Management (2017M-118)

… balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding the use of the reserves. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… 1, 2015 through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of … a policy or written procedures to ensure that all overtime hours worked were preapproved, adequately recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128

Clarence Central School District – Financial Condition (2016M-128)

… based on actual needs to avoid levying taxes at a level greater than needed. Ensure that estimates in the annual …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

… The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … employees, averaging $41,500 annually, out of the general fund. Key Recommendations Monitor the MPLH and consider …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financial

Alexander Central School District – Financial Condition (2015M-227)

… 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and … The District operates two schools with 858 students and is governed by an elected five-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227

Clarence Fire District – Purchasing (2016M-297)

… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

NY Full-Time Equivalent Employees Dashboard

… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard

Opinion 88-64

… HOUSING AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … to its employees by participating in a self-insured plan operated jointly by the city for which the authority was … Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating …

https://www.osc.ny.gov/legal-opinions/opinion-88-64

GASB Statement 87, Leases

… of “reasonably certain.” Relevant factors include: Market-based factors, such as a whether contract terms and … the optional periods are favorable compared with current market rates. Contract-based factors, such as significant … rented in the past 10 years was used for over 500 hours per year. A new construction project requires double …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

DiNapoli Announces State Contract and Payment Actions for Jan. 2016

… and 4,200 payments valued at $2.7 million due to fraud, waste or other improprieties. As the state’s chief financial … audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s office averaged … and Markets $5 million to Steuben County Soil and Water Conservation District and $1.5 million to Tompkins …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016

Opinion 88-51

… in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its life. It merely keeps the … prolong the life of the property, increase its value, or make it adaptable to a different use.' (Illinois Merchants …

https://www.osc.ny.gov/legal-opinions/opinion-88-51

DiNapoli Announces State Contract & Payment Actions for December 2014

… and payments entered into by the state. This builds on his commitment to added transparency via his Open Book New … in the form of commercial paper. $159 million with Entergy Nuclear Power LLC to extend contract for purchase of power from Fitzpatrick Nuclear Plant in Scriba, Oswego County, through Dec. 31, …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014

Circleville Fire District – Board Oversight (2013M-343)

… transfers. The treasurer performed online transactions without Board oversight and bypassed established internal … District expense. Ensure that the District credit card policy is enforced. Adopt an online banking policy and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

Wainscott Common School District – Financial Condition (2013M-268)

… Purpose of Audit The purpose of our audit was to evaluate the District’s … 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268