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Opinion 2000-12

… who are town officials and, even if the code of ethics does not require abstention, the affected board members … of which is not prohibited by law"). Although article 18 does not require a board member to abstain from voting on … we believe that, even if a town's code of ethics does not require abstention, the affected board members …

https://www.osc.ny.gov/legal-opinions/opinion-2000-12

XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing

… contract release or purchase requisition. This section does not apply to Bulkload agencies because these agencies do … the monthly payment amount is the same and the vendor does not expect to receive a PO each month, the Agency may … fully auto-source to a PO (e.g., the purchase requisition does not contain a supplier ID), the requisition will appear …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-orders

State Agencies Bulletin No. 1857

… may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other … issued by the SSA. If the information reported in PayServ does not match the information on the Social Security card, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reported

DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs

… to ensure the guidelines are followed. In contrast, DOE does not require an assessment for its use of AI tools, such … the use of AI, because they do not use it. However, DOB does allow the inspectors that carry out its facade safety … in addition to any required hands-on inspection. DOB does not require facade inspectors to report whether they …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programs

Artificial Intelligence Governance

… AI to ensure that its use is transparent and accurate and does not generate harmful, unintended consequences. Without … for those who live, work, or visit NYC. Key Findings NYC does not have an effective AI governance framework. While … the model’s output against benchmarks. However, DOE does not require any steps to determine whether the AI tools …

https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governance

State Agencies Bulletin No. 1953

… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2021 and compared that information with SSA records using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 2168

… OSC Actions: OSC has created a file of employees with taxable wages for 2023 and compared that information with SSA …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 2060

… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 1768

… may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other … issued by the SSA. If the information reported in PayServ does not match the information on the Social Security card, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 2275

… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with  Form SS-5  for … and submission to the SSA. Verify the Social Security card presented by the employee is the most recent card issued by the SSA. If the information reported in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reported

Forestburgh Fire District – Financial Activities (2015M-203)

… did not maintain adequate accounting records. The Board does not perform the required annual audit. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… In the Treasurer’s absence, the Secretary performs all claims payment duties without supervision. Key Recommendations Audit all claims before they are paid. The Treasurer should …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Humphrey Fire District – Financial Controls (2014M-37)

… an annual financial report with OSC since 2008. The Board does not audit the financial records annually. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Half Hollow Hills Community Library - Fund Balance (2018M-127)

… balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how …

https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

… settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables

Incorporated Village of Garden City – Check Signing (2021M-39)

… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Town of Rushford - Procurement (2020M-43)

… quotes prior to being made. The Town’s procurement policy does not require the solicitation of competition, such as …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Binghamton City School District – Information Technology (2019M-147)

… those that are determined to be unnecessary. The Board does not have an adequate contract and separate service level …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147

Westchester Library System – Procurement (2015M-199)

… policy does not address New York State General Municipal Law bidding or best value requirements when procuring goods …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Village of Sagaponack – Claims Processing (2017M-124)

… fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are …

https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124