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The Office of Accountability (OA) works to close the achievement gap by identifying and supporting schools and Local Educational Agencies (LEAs) that are low-performing, as well as those interested in replicating the best practices of the state's high performing and/or progressing schools and districts. The Office of Accountability implements New York's Accountability System under the approved Elementary and Secondary Education Act (ESEA) Flexibility Waiver and the approved New York State Every Student Succeeds Act (ESSA) plan.