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Overview – XI. Procurement and Contract Management
… competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and … Contracting, Best Value is defined as an award to the low bidder based solely on price. Guide to Financial … competition was obtained and an award was made to the low bidder …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Port Dickinson – Financial Condition (2014M-154)
… Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Wayne Central School District – Transportation Department Operations (2021M-160)
… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… to define information technology services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… District (District) officials ensured the District’s information technology (IT) systems were adequately secured … School District District officials ensured the Districts information technology IT systems were adequately secured and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154State Comptroller DiNapoli Releases School Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. East Rockaway Union Free School District – … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 through … and serves the residents of the Sullivan West Central School District. The Library, which operates three library … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Ulster – Fire Protection Services (2015M-177)
The purpose of our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Towns fire protection dist
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Schroeppel – Cash Disbursements (2014M-296)
… 31, 2014. Background The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… policies or procedures. Enter into a written service level agreement (SLA) with the IT vendor. Establish adequate …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… ensured: Security awareness training was provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did not regularly …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyHyde Park Central School District - Fixed Assets (2019M-103)
… assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive … Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
Determine whether Village officials effectively managed the billing collection and enforcement of water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Richfield Springs Central School District - Fixed Assets (2019M-140)
… not have asset tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Remsen Central School District - Claims Audit Process (2019M-86)
… Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86