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East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSelected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s … period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional Transportation Authority … improve public transportation services in the greater Rochester area. The Authority provides public transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Town of Dix – Justice Court Operations (2022M-06)
… cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that remained through …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Holland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210County of Rockland – Budget Review (B20-6-13)
… revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. … Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, Chapter …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Introduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and … Regulations and Guidelines: The Board did not adopt a written policy to administer and account for ticket … with our recommendations and indicated they planned to initiate or have already initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andCrown Point Fire District – Board Oversight (2024M-29)
… transparency to the Board, taxpayers, Office of the State Comptroller (OSC) and other interested parties. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… prior to payment. Key Recommendations Develop and adopt policies, procedures and plans for the District’s financial … and the required AFRs are properly filed. Complete mandatory fiscal oversight training. Ensure that claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Trash Can Free Stations Pilot Program
… York City Transit officials effectively evaluated the various Phases of the Trash Can Free Stations Pilot … rapid transit services. It has a fleet of more than 6,300 subway cars, which operate along 660 miles of track, 24 hours … began the pilot at two stations, 8th Street on the “R” line and Flushing-Main Street on the number “7” line (Phase …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programCUNY Bulletin No. CU-307
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … effective September 19, 2007 and will be processed in Pay Period 13C, paychecks dated September 27, 2007 Background … 9/19/07 will be inserted with the Action/Reason code of PAY/SAC . All subsequent rows for Annual employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffAll-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … 2020. About the Program In 1997, the MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what … new compact models, they had more options (such as power windows and locks) and a smoother ride than their newer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemSelected Safety and Security Equipment at Train Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … 15, 2019, SIR had 199 Closed Circuit Television (CCTV) cameras, 44 stand-alone local cameras, and 45 Customer … Assistance Intercoms (CAIs) – intended for customer use in emergencies and for information. SIR’s Electronic and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followOversight of Weights and Measures Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met and … procedures, and guidelines to ensure uniformity in the conduct of the inspections and the enforcement of the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followUtilization of the Arch Street Yard and Shop Facility (Follow-Up)
… report, Utilization of the Arch Street Yard and Shop Facility ( 2016-S-78 ). About the Program The Metropolitan … Access Project (ESA), it constructed a new yard and shop facility at Arch Street in Long Island City, adjacent to the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May … The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and finances The Town’s adopted budget for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216