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New York State Artificial Intelligence Governance
… (AI) governance structure over the development and use of AI tools and systems. The audit covered the period from … to improve government operations. In recent years, the use of AI has rapidly gained popularity amongst public and … and benefiting business, it is also giving rise to a host of unintended consequences. AI systems create unique …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOpinion 92-34
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Mandatory Surcharge … and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to … Thomas P. DiNapoli. No age segment under the age of 50 showed an increase. The number of older incarcerated individuals has grown from 7,511 in …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingOversight of Sidewalk Sheds
… enforcing provisions of the NYC Administrative and Building Codes, Rules of the City of New York, and NYC Local … temporary structures installed and maintained by property/building owners (owners), site managers, contractors, and … after being struck by debris that fell from a Manhattan building. DOB had previously identified immediately hazardous …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) … however, after auditors found the board’s annual audit of the justices’ books and records is inadequate because it … perform the review procedures. Also, auditors found none of the justices prepared monthly accountabilities or bank …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsSelected Performance Measures
… to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of … including, but not limited to, consideration of ticket use patterns; changes in the composition and travel habits of customers; and changes in ticket, pass, and refund policies. Adjust the MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresVendor File Advisory No. 8
… Subject: Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations (GFO), Chapter X, Section 4.A - … State Comptroller has added a new vendor certification to the vendor file for vendors to self-certify as small …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateChild Support and Spousal Maintenance – Divorce and Your Benefits
… or spousal maintenance to be deducted. NYSLRS can also deduct spousal maintenance if required by a DRO, but not …
https://www.osc.ny.gov/retirement/members/divorce/child-support-and-spousal-maintenanceUnified Court System Bulletin No. UCS-303
… automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified Court System, and to … one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … applicable. OSC Actions Exception Listings and Control-D Report Available Prior to Processing Exception listings and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-294
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … applicable. OSC Actions Exception Listings and Control-D Report Available Prior to Processing Exception listings and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtOswego County – Transfer Station Cash Receipts (2015M-334)
… September 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. The County, … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison … County) District officials did not seek competition for seven professional services or insurance contracts with payments totaling more than $119,000. In addition, there …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its … budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period … Town of Hempstead Industrial Development Agency and Valley Stream …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOne-Year FAS – Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Eligibility Under these subdivisions of Section 384, you will receive additional benefits for … you must have elected the benefit within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hOne-Year FAS – New Career Plan
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… only the regular compensation earned during the last 12 months preceding retirement. The calculation of a one-year … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The following … one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over the 20 …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… only the regular compensation earned during the last 12 months preceding retirement. The calculation of a one-year … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The following … one-year FAS cannot exceed the wages in the previous 12-month period by more than 20 percent. Any amount over 20 …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial