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DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… use of artificial intelligence (AI), leaving it vulnerable to misguided, inaccurate or biased outcomes in several … found. “Government’s use of artificial intelligence to improve public services is not new. But there needs to be formal guidelines governing its use, a clear inventory …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsState Agencies Bulletin No. 845
… for a service provided to the State by an individual who is not currently being paid through the New York State Payroll System is responsible for documenting that the individual providing the service is an independent contractor. Simultaneously with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. … spouse (or spouse equivalent) dependent (related or not) In addition, you must use good judgment by not appointing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… management and oversight,” DiNapoli said. “Mitchell Lama is too important a provider of affordable housing to be … developments, with approximately 46,500 apartments, there is potentially a significantly larger amount of fees being … withdraws. If they are rejected, however, the entire fee is to be returned. The audit found that management needed to …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeContract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsCity of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13South Jefferson Central School District – Community Services (2016M-343)
… the District for all Program expenditures paid from other funds. Establish clear guidelines to reflect the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Middleburgh – Fiscal Operations (2013M-10)
… to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village … of a financial function. Ensure that the Clerk-Treasurer is properly collecting, recording and disbursing Village …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five … Cortland Enlarged City School District Oversight of Financial Operations 2012M230 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is … governed by an elected five-member Board of Trustees, has a population of approximately 1,300. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Company officials to follow during and after fundraising events to ensure that all funds are properly accounted for …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Local Sales Tax Collections Up 19% in 2021
… increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to a report released today by New York State Comptroller … spending for goods and services and from brick and mortar to online,” DiNapoli said. “While local sales tax collections … billion increased by 191 or $31 billion in 2021 compared to last year according to a report released today by New York …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021