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New York State Artificial Intelligence Governance
To assess various New York State agencies progress in establishing an appropriate artificial intelligence AI governance structure over the development and use of AI tools and systems
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceEnforcement of Local Law 144 – Automated Employment Decision Tools
… implemented an effective system to enforce compliance with Local Law 144. The audit covered the period from July 2023 … of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). Under the Law, … implemented an effective system to enforce compliance with Local Law 144 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsSecurity Over Critical Systems
… assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including … NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator experience …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOversight of the Farm-to-School Program
… (e.g., fruit and vegetable slicers) and storage (e.g., commercial refrigerators). Key Findings We found the Department needs to improve monitoring of both Program expenditures and recipient … We generally attribute these findings to a breakdown in monitoring functions as well as a lack of policies and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Agencies Bulletin No. 2372
… be reported on the employee’s Form W-2. State agencies, apart from SUNY, should notify OSC’s Tax and Compliance Team …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsUnified Court System Bulletin No. UCS-328
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and … The purpose of this section is to provide guidance to ensure that agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 1594
… have the correct pre-tax deductions for mass transit and parking programs. Affected Employees Employees who … Pre-Tax Transit and Parking) and GOER** (NYS-Ride-transit only) with a list of employees whose: Bi-weekly deduction … has a post-tax deduction code 422, 439 or 447. *CUNY will only see their employees who meet the above mentioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1594-new-control-d-report-pre-and-post-tax-transit-and-pre-and-post-taxCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 parts totaling $3,208, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Oxford – Financial Condition (2024M-135)
… – December 31, 2023. We extended our audit period back to December 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous … financial information which hindered its ability to monitor the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Dryden Central School District – Information Technology (2020M-106)
… not: Ensure information technology (IT) policies were up-to-date with current technology changes, existing policies … accounts and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate … of Information Technology Services (IT Director) failed to determine whether any data was taken or notify either …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive … to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Center Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… report – pdf] Audit Objective Determine whether the Malverne Union Free School District (District) … Determine whether the Malverne Union Free School District District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mState Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a … who are paid wages or compensation subject to federal tax withholding Background In December of 2017, new legislation … was made to the components used to calculate federal tax withholding. Some of the changes include: Increased standard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… and the employment and health insurance protections that come with it. No one should have to choose between caring for …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersDays Worked Calculator – Reporting Elected and Appointed Officials
… go to Calculating Record of Activities Results and Days Worked . Officials Paid Per Call or Meeting Use … How to calculate days worked for elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorEDSS - Glossary of Terms
… (CRER) Procurement Record Contract Reporter Exemption Request Agency Reference Number Any number, letter or … to Financial Operations for more information. Type of Request New Contract/New Purchase Extension of Time & … the Guide to Financial Operations for more information. Request Name Name of the CRER to be entered onto the …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 88-45
… CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent … the bank has referred to its plan as "a simple line of credit", it has also advised the county that the program is …
https://www.osc.ny.gov/legal-opinions/opinion-88-45