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Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167West Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Accounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request … concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsMaine-Endwell Central School District - Leave Records (2019M-40)
… officials maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records … and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, … Increase oversight of personnel responsible for leave accrual records. Explore options for a more streamlined leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Rochester Career Mentoring Charter School – Procurement (2016M-406)
… our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background … not established adequate written policies or procedures for procuring services. School officials did not always seek … the procurement of services and prescribing methods for soliciting competition. Seek competition and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to ensure that municipalities are accurately billed for all fuel used. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Northeast Central School District - Payroll (2018M-140)
… Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Cheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Mount Kisco Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… Appropriations/Segregations can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to … AppropriationsSegregations can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsBridgehampton Union Free School District – Claims Auditing (2017M-179)
… in Suffolk County. The District, which operates one school with approximately 190 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Minority- and Women-Owned Business Enterprises (MWBEs)
… intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … The Emerging Manager Program helps ensure that MWBEs in the financial arena have opportunities to do business with … andor womenowned businesses through a variety of programs In fact in some cases state agen …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesOpinion 88-45
… a predetermined amount. The county would be permitted to draw against the entire amount of the line all at once or in … types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… population of approximately 2,100. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Village of …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-audits