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Long Island Experienced Gains in Farms and Farmland

… The critical role farms play in New York cannot be overstated, both as an economic engine for … an additional 29.5% of all farms. Per-acre farmland market values on Long Island are much higher and increasing …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-island

DiNapoli Op Ed in Times Union

… has the potential to transform how government operates and delivers services. New York state agencies have used AI … can come with AI, and instill public accountability. This year, New York strengthened its AI governance framework with … independent audits will verify that agencies are living up to standards, checking for vulnerabilities and using what …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-union

Columbia County – Payroll (2014M-121)

… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

Magee Volunteer Fire Department Inc Financial Activities 2017M294

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017m

Westchester County – Budget Review (B18-6-2)

Westchester County Budget Review B1862

https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2

Travel Advisory No. 5

… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense

Town of Waterloo – Board Oversight (2017M-110)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $2.4 million for 2016. Key Findings The Board has not established adequate policies and procedures governing …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

Accounts Payable Advisory No. 27

… has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Contract) Date services are completed. Contract payments Payment dates specified in contract; if none specified, then …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… Ensure BOCES’ asset records are complete, accurate and up to date, and assets are tagged and recorded prior to being placed in service. Conduct periodic physical … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether Greater …

https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m

Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Area #6 – Patch Management – Information Technology Governance

… and could help protect systems running those programs from attacks. A patch can be an upgrade (adding features), … can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have vulnerabilities that were previously discovered and are well known by attackers. …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Village of Endicott – Budget Review (B4-16-7)

… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … of School Operations. The School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. … Require that bank and cash receipts reconciliations for School meal and field study collections be performed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Columbia County – Court and Trust Funds (2014M-353)

… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … an up-to-date County Clerk’s register as required by law. Ensure that all court and trust fund actions are entered …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

Eligibility, the Benefit and Filing – Police and Fire Plan

… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …

https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filing

Youth Facility Chargeback Rates to Localities (Follow-Up)

… Purpose To determine the extent of implementation of the seven recommendations included in … User Manual has been developed, which outlines how the rates should be calculated and all the costs that …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-follow

Overpayments for Services Also Covered by Medicare Part B (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations included in … for Services Also Covered by Medicare Part B (2010-S-50). Background Many of the State's Medicaid recipients are … After Medicare adjudicates a claim, Medicaid pays the balance that is not covered by Medicare and would otherwise …