Search

Integrity

… Registry Federal Communications Commission – Enforcement Bureau Federal Contractor Misconduct Database Taxpayers … Anti-Trust Investigations Federal Trade Commission – Bureau of Competition Debarment Connecticut Massachusetts New … Law … Online resources for state agencies researching the integrity of a propsective vendor …

https://www.osc.ny.gov/state-vendors/vendrep/integrity

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Lansing Fire District – Investment Program (2023M-62)

… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… if the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured … South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 million, or 83 percent of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Accounts Payable Advisory No. 38

… be redeemed for other benefits, such as additional goods, services, or “cash back.” The New York State Commission on … New York State Joint Commission on Public Ethics) issued Advisory Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Town of Angelica – Justice Court Operations (2018M-11)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

East Islip Public Library – Cash Receipts (2017M-223)

… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Putnam Central School District – Budgeting (2015M-243)

… our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background … five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after … Central School District. Budgeted appropriations for the 2015-16 fiscal year total approximately $2.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Sackets Harbor Central School District – Financial Condition (2016M-89)

… adopted budgets over the past three years. Unassigned fund balance has exceeded the 4 percent legal limit during the … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Willsboro Central School District – Financial Condition (2015M-362)

… through October 31, 2015. Background The Willsboro Central School District is located in the Towns of Chesterfield, … in Essex County. The District, which operates one school with approximately 275 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Otselic Valley Central School District – Capital Project (2015M-263)

… financial reports for capital projects throughout the life of the projects. Review and approve all project change …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

City of Niagara Falls – Financial Condition (2017M-170)

… 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … plan. Key Recommendations Adopt realistic budgets in which recurring expenditures are funded by recurring revenues. Rebuild unrestricted fund balance in accordance with the City’s policy. Develop and regularly …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Randolph Central School District – Financial Management (2014M-20)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Purpose of Audit The purpose of our audit was to review the District’s general fund … The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access … Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Town of Lake Luzerne – Procurement (2022M-95)

… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods … The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town … goods and services totaling $561,829 or 48 percent of the purchases reviewed. Town officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest … not always ensure transportation contracts were procured and monitored in the best interest of taxpayers. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department