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LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans

Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government Assistance Corporation

https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plans

Town of Bridgewater – Financial Operations (2013M-309)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a … Town of Bridgewater Financial Operations 2013M309 …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… including the ACIDA CFO and Director, and the County Planner. However, there were no written job duties for the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)

… not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without …

https://www.osc.ny.gov/retirement/publications/1511/leaves-absence

Leaves of Absence – Career Plan

… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost, if any, please …

https://www.osc.ny.gov/retirement/publications/1642/leaves-absence

Leaves of Absence – New Career Plan

… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on … Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive credit for some or all of your Workers’ Compensation leave. To determine your eligibility and the cost (if any), please …

https://www.osc.ny.gov/retirement/publications/1515/leaves-absence

Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits

… Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on …

https://www.osc.ny.gov/retirement/publications/1513/leaves-absence

Leaves of Absence – Police and Fire Plan

… unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ … Compensation leave. To determine your eligibility and the cost, if any, please send a request to the Retirement System for review. …

https://www.osc.ny.gov/retirement/publications/1512/leaves-absence

XI-A.2 Purchase Requisitions – XI-A. Purchasing

… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … address on the requisition carries over to the purchase order. If there is more than one ordering address maintained …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits

Human Resource Practices

… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …

https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practices

Selected Aspects of Toll Collections

… Objective To determine whether the New York State Thruway Authority ensures that efforts are … from January 2019 to January 2023. About the Program The New York State Thruway Authority (Authority) – a New York State public benefit corporation – operates the New …

https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collections

State Agencies Bulletin No. 1920

… Note:  If an employee was previously in BU31, will need to have their OT adjusted, and is currently in a different … factor of .00072 in the calculation when submitting any payments using override Earnings Codes such as OTT and … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-police

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… accurately paid tuition for foster care students enrolled at other school districts. Key Findings District officials … for foster care students enrolled care students enrolled at other school districts. Officials made payment errors for … (45 percent) of 31 foster care students who were enrolled at other school districts during the 2018-19 through 2021-22 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Amagansett Union Free School District – Financial Condition (2014M-91)

… Ensure that unexpended surplus fund amounts are within statutory limits. Develop a formal plan for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91

Bolton Fire District – Credit Cards (2017M-180)

… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes

… the new law, over one-third of the net tax reductions in calendar year 2027 will be for those with incomes over … in scope. New deductions for seniors, tip income, overtime pay, and interest on new car loans are in effect only for tax … of the jobs in New York are in occupations, such as wait staff, bartenders, personal care workers, delivery drivers …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomes

Pre-Retirement Consultations

… NYSLRS offers personalized preretirement consultations You may wish to take advantage of …

https://www.osc.ny.gov/retirement/members/pre-retirement-consultations

Comptroller DiNapoli Announces State Contract & Payment Actions

… than 1.7 million payments worth more than $8.7 billion in the month of November. His office also rejected 175 … Approved $281 million to consolidate MTA office leases in New York City and reduce overall annual costs by $25.7 … The contract resulted from the Comptroller’s assistance in leveraging SUNY-wide purchasing power to save up to $6 …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actions

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… process for the period October 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority (Authority) …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373