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New York Local Government Assistance Corporation
LGAC was created in 1990 to provide a means for the State to reduce its annual reliance on intrayear shortterm borrowing for cash flow purposes
https://www.osc.ny.gov/debt/lgacState Agencies Bulletin No. 1735.2
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… ineligible for reimbursement, including amortization of goodwill, payments to the previous owner for a non-compete …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… New York City's year-to-year growth calculations. After adjusting for the 2015 correction, however, collections …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the securities industry, according to an estimate released today by State Comptroller Thomas P. … Cash bonuses paid by Wall Street firms to their New York City employees declined by 44 percent in …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008DiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings peace, prosperity and good … Happy Lunar New Year to all New Yorkers …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2019. About the Program Charles R. Drew is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program Omni is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, … the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualClimate Act Goals – Planning, Procurements, and Progress Tracking
… to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for … November 2021 for NYSERDA. About the Program The Climate Act, effective January 1, 2020, is one of the most ambitious … to achieve the Climate Leadership and Community Protection Act Climate Act goals followed proper procurement practices …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingOpinion 92-52
… §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement for the … You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for the joint … and municipalities. The Water Authority of Great Neck North ("Authority") was created by title 8-B of article 5 of …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 2006-1
… to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not … welfare of its officers and employees. Further, Municipal Home Rule Law § 10(1)(ii)(d)(3) authorizes towns to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Household Debt in New York State
At the end of 2021, national household debt totaled $15.6 trillion, with New York households comprising $869.4 billion or 5.6 percent of the national total, ranking New York fourth in the nation (consistent with the State population rank) after California, Texas and Florida.
https://www.osc.ny.gov/files/reports/pdf/household-debt-in-new-york-state.pdfComptroller DiNapoli Releases Municipal Audits
… and leave time accruals. Also, the blank payroll check stock was not safeguarded because it was kept in an unlocked …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Special Class program and a full-day Special Class in an Integrated Setting program to children with … the 2018-19 school year, QCP served 147 preschool students in the SED preschool cost-based programs. The New York City … June 30, 2019, QCP reported approximately $14.8 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualOpinion 98-17
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Officers Law, §18. 3 See Corning v Village of Laurel Hollow , 48 NY2d 348, 422 NYS2d 932; Schulz v Doetsch , 217 …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … totaled $299,640 and revenues and redeposited startup cash 1 totaled $372,140. Audit Summary The Board did not … Board generally did not review bank statements, canceled check images and bank reconciliations for any accounts to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the East River Child Development Center (ERCDC) on its Consolidated Fiscal … To determine whether the costs reported by the East River Child Development Center on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manual