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Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… whether District officials purchased goods and services in accordance with Board policy and applicable statutory … from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for … and four public work contract vendors totaling $27,319 in 2016-17. The Board did not appoint an independent claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesEast Rockaway Union Free School District – Purchasing (2015M-253)
… of our audit was to review the District’s practices and procedures used to purchase goods and services that are not subject to competitive bidding for … did not always use competition when making purchases and procuring professional services. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… – pdf] Audit Objective Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTown of Lake Luzerne – Procurement (2022M-95)
… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Middleburgh – Claims Audit Process (2023M-56)
… report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Fishers Island Waste Management District -- Purchasing (2015M-292)
… $610,540. Key Findings The District’s purchasing policy does not require the use of competitive bidding for any purchases. District officials did not always comply with … reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Seneca Falls Central School District – Procurement (2021M-201)
… or document an exception from soliciting competition for services provided by six professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Quaker Street Fire District – Board Oversight (2021M-96)
… (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were … The Board did not ensure all disbursements complied with the procurement policy and claims were for a proper … in a timely manner. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… itemized receipts or invoices and no evidence of bids or quotes. The claims auditor did not have well-defined duties …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District District officials used a competitive process to procure goods and services to achieve the optimal use of District resources
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Clarence Fire District – Purchasing (2016M-297)
… for proposals (RFPs) before awarding professional service contract. District officials could not provide evidence that … include the use of competitive methods, such as using an RFP process, when procuring professional services. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … Town officials did not consider the aggregate amount to be expended for storm water remediation projects that … Recommendations Consider the aggregate amount projected to be expended for the same or similar type of work when …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Schenectady County – Investment Program (2025M-5)
… to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of … price quotes. City of Batavia – Awarding Contracts for Goods and Services (Genesee County) The city did not …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsEast Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Downsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Village of Greene – Investment Program (2023M-112)
… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76