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LGAC - Organization Chart
Organization Chart of the New York Local Government Assistance Corporation
https://www.osc.ny.gov/files/debt/pdf/lgac-organization-chart.pdfLGAC - Enabling Legislation
Enabling Legislation of the New York Local Government Assistance Corporation
https://www.osc.ny.gov/files/debt/pdf/lgac-enabling-legislation.pdfCompliance With Special Education Requirements – Evaluations (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… period January 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial operations for … by the end of our audit period as a result of duplicate payments. The senior center had no formal methodology for …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and … Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and disability retirement benefits …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26State Agencies Bulletin No. 2272
… introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck Reversal. Affected … an overpayment are impacted by this bulletin. Background: Form AC230, Worksheet for Paycheck Reversal, is used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeOpinion 95-8
… Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and Duties (remittance of forfeiture … distributable to and held in the custody of the district attorney as the "claiming authority" and police department as … fund of the state where the claiming authority is the attorney general or the political subdivision of which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-8An Economic Snapshot of Queens - December 2013
Queens has the largest and most diverse employment base among the four New York City boroughs outside of Manhattan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2014.pdfState Comptroller DiNapoli Releases Municipal Audits
… (Jefferson County) Overall, auditors found court funds were properly recorded, deposited and reported during … bank account. City of Hornell – Foreign Fire Insurance Funds (Steuben County) Officials did not adopt policies and … The Justice Court did not properly account for court funds. The Justice was unaware that in August 2016 the court …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsHarrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … B includes our comments on issues raised in the District’s response letter. … Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260West Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that … use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Medicaid Program - Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (2019-S-22)
To determine if improper Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers (CINs) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s22.pdfDisposal of Electronic Devices
… (University at Albany) through the Office of General Services (OGS) are permanently cleaned of all data, including … that could be considered offensive for the work place. The other five hard drives also contained retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … (DoE) paid All Services tuition and fees according to rates established by SED. These rates were based on the … minor children, unaccounted-for equipment items, and cable television. Key Recommendation SED officials should …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualOptimizing Medicaid Drug Rebates (Follow-Up)
… and management services. The Department and the new contractor are discussing all of the issues identified in the … follow-up review, and will be working to address them. The contractor will begin processing drug rebates in the first …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… or sale of drugs 18 7 7 0 Use, possession, or sale of alcohol 19 3 3 0 Other disruptive incidents 20 397 200 197 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsIssues Facing New York City’s Agencies: New York City Department of Correction
Issues Facing New York City’s Agencies: New York City Department of Correction
https://www.osc.ny.gov/files/reports/osdc/pdf/doc-issue-brief.pdfIssues Facing New York City's Agencies: New York City Department of Education
Issues Facing New York City's Agencies: New York City Department of Education
https://www.osc.ny.gov/files/reports/osdc/pdf/doe-issue-brief.pdf