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XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain … is exempt from registration pursuant to either or both Article 7-A of the Executive Law or the Estates, Powers and … Article 7a of the Executive Law requires with certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… St. Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, was arrested for allegedly stealing … St Lawrence County District Attorney Gary Pasqua and the New York State Police today announced that Nancy Berger …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageCollege at Purchase – Selected Employee Travel Expenses
… March 31, 2011. One of these employees worked at the College at Purchase (College) and incurred lodging costs totaling $991,999. Key … were appropriately approved and documented. However, College management has not conducted a formal written study …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… at June 30, 2013 and had no formal plan on funding or using these reserves. The District’s retirement reserves … assurance that thefts of cash receipts will be prevented or detected. We reviewed the District’s procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFranklin County – Fiscal Stress (2013M-252)
… balanced, instead the Legislature routinely relied on appropriating significant amounts of fund balance and … debt in the form of a tax anticipation note for $4 million on May 31, 2013. Key Recommendations Adopt budgets for the … needs, provide sufficient cash flow, and avoid reliance on short-term borrowing. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Long Beach – Budget Review (B7-14-12)
… refuse and garbage fee increases and the water and sewer rate increases are authorized by the City Council prior to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify causes of any …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… financial management practices for the period July 1, 2012 through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the Towns of … of $1.1 million or 5 percent. District officials have not effectively managed fund balance and have allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Utica City School District – Financial Condition (2013M-341)
… District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Utica City School … whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … have adopted realistic budgets and its spending did not exceed the budget. However, they relied heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In … fiscal years to help it develop and adopt budgets that include realistic estimates of revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Pittstown – Records and Reports (2013M-5)
… Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … monthly reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… cut costs by abolishing positions, outsourcing services or sharing them with other districts, and saving money on … an increasing amount of money in restricted fund balance, or reserves, and built up amounts of unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s … increased the amount of fund balance appropriated which has gone unused for the last four years. As a result, the … supported. Key Recommendations Develop a plan for the use of the surplus balances in unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department … of approximately 303,000. The County Legislature serves as the County’s policy-making body. The Legislature comprises …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… have not addressed the intended use of these excess funds and have not reviewed water rates to assess their …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the … Establish procedures to govern budgeting practices that include determining a reasonable level of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … balance was at a deficit of $56,633, after the planned use of $94,653 to finance operations. We project the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that … and for determining the amount of unexpended surplus, if any, to appropriate in the ensuing year’s budget. Establish a … presented to them for audit. Do not pay any claims which have not been audited and approved for payment by the Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241