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LGAC - By-Laws
The New York Local Government Assistance Corporation (the "Corporation") is a corporate governmental agency constituting a public benefit corporation.
https://www.osc.ny.gov/files/debt/pdf/lgac-by-laws.pdfAC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
AC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
https://www.osc.ny.gov/files/local-government/publications/pdf/AC2983.pdfGrowing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfEnforcement of Commission Orders and Other Agreements (2018-S-27)
To determine whether the Public Service Commission monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s27.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … district officials did not properly manage the district’s fund balance and reserves. As a result, the district levied … during the last three fiscal years. For example, the retirement contributions for employees reserve balance of …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Hicksville Union Free School District – Managing Network User Accounts (Nassau … accounted for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required … identifying them as district-owned; and 12 fixed assets with a combined cost of $213,960 could not be located. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… Board of Cooperative Education Services (BOCES) – Employee Benefit Plan Forfeited Funds (2022M-31) BOCES officials did …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsFire Island Union Free School District – Leave Accruals (2015M-289)
… in Suffolk County. The District, which operates one school with approximately 50 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialWyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectState Comptroller DiNapoli Releases Audits
… of Finance (DOF): Selected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30) An audit …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsTuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the … State financial aid. Background York College (York) is a senior college within the City University of New York … Services Corporation/State Education Department: Tuition Assistance Program - Barnard College (2015-T-1) … Determine …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeTuition Assistance Program – Vaughn College
… and Technology officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations … help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the … of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education (Regulations) has …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followOpinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … provider may take into account the service provider’s capital cost for the acquisition of vehicles. In this … to replace vehicles and the service provider’s need for new and different or additional equipment (1980 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Schoharie Central School District - School Lunch Operations (2019M-19)
… (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Local Government Financial Data Release Dates
… class of local government are made available according to this schedule: Class of Local Government Release of Annual … Data for individual local governments and school districts is available the day after it is submitted to OSC through Open Book New York . Learn …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates