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State Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide … does not apply to employees of the State University of New York (28***, excluding SUNY Construction Fund [28990], City University of New York [70***] or State Insurance Fund [00640, 00650]) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksNew York State Artificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, improve highway safety, and … to centralize IT services and develop technology services for State government. ITS provides statewide direction, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceInspecting Highway Bridges and Repairing Defects (Follow-Up)
… included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). … the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects (i.e., flagged … repairs defects identified during inspections. However, highway bridges were not always inspected timely, including …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Claryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… for the water fund and $6.0 million for the sewer fund. Key Findings The City has no formal process for staying current on water and wastewater system cybersecurity threats. … of information that could jeopardize the City’s systems. Key Recommendations Establish a process for receiving and …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Town of East Hampton – Budget Review (B17-7-15)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget review did not contain …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Catskill Central School District – Financial Management (2017M-134)
… 2016-17 fiscal year totaled approximately $39.4 million. Key Findings Budget appropriations were overestimated by … statutory limit by $3.9 million (10 percentage points). Key Recommendations Ensure budgets include realistic estimates of appropriations based on actual needs to avoid levying taxes at a level greater …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Town of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not provide oversight of the … The Board did not establish reserves per statute. Key Recommendations Provide oversight of the Treasurer, … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Putnam County – Court and Trust Funds (2017M-221)
… Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for … deposited to court and ordered into his custody. Key Finding The records maintained by the County Clerk and … to the State Comptroller as prescribed by statute. Key Recommendation There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for … deposited to court and ordered into her custody. Key Finding The records maintained by the County Clerk and … to the State Comptroller as prescribed by statute. Key Recommendation There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Village of Nassau – Budgeting (2018M-3)
… was to determine whether the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through … appropriations for the 2017-18 fiscal year total $697,543. Key Findings General fund appropriations exceeded … a comprehensive, written multiyear financial plan. Key Recommendations Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Bay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rondout Valley Central School District – Financial Management (2015M-296)
… the 2015-16 fiscal year total approximately $60.7 million. Key Finding The District’s 2012-13 year-end unrestricted fund … exceeding the 4 percent statutory limit imposed on unrestricted fund balance. The District experienced … appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with reasonably estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Wheelerville Union Free School District – Fund Balance (2016M-9)
… the 2015-16 fiscal year total approximately $4.4 million. Key Findings The District retained unrestricted fund balance … the capital reserve with no established plans for it. Key Recommendations Ensure that the amount of the District’s … Develop more realistic budgeted appropriations based on prior years’ results and anticipated operations. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Great Neck Union Free School District – Fuel (2016M-82)
Great Neck Union Free School District Fuel 2016M82
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… supported. Certain billings to school districts of residence were not accurate. School officials did not retain … for billing. Credit back money due to school districts of residence as a result of errors made on billings. Contact the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74