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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.pdfState Agencies Bulletin No. P-895
The Black Caucus Association Fee Increase
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-895.pdfPhysical Accessibility to Programs and Services (2025MS-1)
… difficulty walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by … are offered. Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we … under, or the Municipalities’ compliance with, the ADA. See Appendix A for more information on the ADA Checklist …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1DiNapoli: Local Sales Tax Revenue Growing Slowly
… tax revenues continue to increase across the state, the growth is the weakest since the end of the Great Recession,” … local government officials will need to be mindful of the volatility of sales tax revenue as they monitor their budgets … the year.” DiNapoli’s analysis found that year-over-year growth in sales tax collections was 1.2 percent in the first …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … unrestricted fund balance to exceed statutory limits for the past three fiscal years. As of June 30, 2015, the … 4 percent statutory limit each year during this period. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga … all student information is recorded accurately prior to billing their school districts, and does not verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman announced that Renee Kanas, 64, a resident of Tamarac, Florida, was sentenced in Albany County Supreme Court today to 6 months … New York State Comptroller Thomas DiNapoli and Attorney General Eric T …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… whether Young Women’s College Prep Charter School of Rochester (School) officials ensured network and financial … to officials, we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. … alter data and conceal inappropriate activity. The Board of Trustees (Board) did not adopt an adequate written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialState Agencies Bulletin No. 1669
… Purpose To inform agencies of the new warning message that will … on NYSPO Affected Employees All employees who have access to NYSPO Background New York State Payroll Online is an employee self-service application created to allow employees to view and update their payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. Background … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … generally does not provide adequate oversight of District financial activities. The Board has not adopted procurement … Board did not perform an annual audit of the Treasurer’s financial records. The only accounting records the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… did not reconcile those cash balances to the monthly bank statement balances. Because of these weaknesses, we selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1166
… changes made to the 2011-2012 CSEA Deficit Reduction Plan and to provide a new earnings code and procedures for processing refunds for affected employees. … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1193 issued August …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineOpinion 92-4
… cost is reasonable in relation to the benefits received by the district. You ask whether a fire district may expend … Fire districts have those powers expressly granted by statute and those powers necessarily implied therefrom … by L 1991, ch 413, §54). February 12, 1992 Hans A. van Nes, Esq., Attorney at Law Millwood Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-92-4