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Opinion 91-41

… REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount by which real property taxes … Whether pursuant to Town Law 81 town electors may by petition compel the town …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

Responsiveness to Noise Complaints Related to Construction Projects (Follow-Up) (2019-F-37)

To determine the extent of implementation of the recommendations in our initial audit report, Responsiveness to Noise Complaints Related to Construction...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f37_1.pdf

Town of Crawford – Town Clerk (2021M-82)

… The former Clerk did not properly account for, report, deposit, record and remit all collections to the appropriate … collection records. Key Recommendations The Clerk should: Deposit all collections intact and in a timely manner. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget

… and an uncertain economy create future fiscal pressure. “I am pleased the final budget does not limit the Comptroller’s …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budget

Opinion 94-18

… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

Comptroller DiNapoli Releases State Audits

… July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often … July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0

Examination of Unemployment Insurance Willful Overpayments

… consistently assess penalties in accordance with law and/or NYDOL procedures resulting in the failure to assess up to … with unwritten agency policy that was contrary to law, or staff not following established procedures. Key … Ensure appropriate supervisory oversight of staff to confirm compliance with NYDOL policies and procedures. …

https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpayments

State Police Bulletin No. SP-258

… The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should … same time as the stop payment request. If a Next of Kin Affidavit has been previously submitted for a deceased …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-258-retroactive-changes-supervisory-responsibility-pay-employees-state

Enforcement of Commission Orders and Other Agreements (Follow-Up)

… affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services for New York’s residential and business customers, … million settlement with National Grid to lift the natural gas moratorium in Long Island, Queens, and Brooklyn. For …

https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow

Contract Advisory No. 26

Statement on Sexual Harassment Prevention in Bids

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bids

Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)

… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98

Village of Churchville – Procurement (2025M-140)

… and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should … in goods and services during March 1, 2023 through May 28, 2025 Audit Summary Village officials did not always solicit … received the NYS Office of General Services (OGS) contract price in lieu of competitively bidding for purchasing a …

https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140

Facilities Planning Bureau Project Review

… are commencing project construction prior to obtaining final project approval. The audit covered the period July 1, … Per the State Education Law, Districts must obtain final approval for a project before commencing construction. … begin capital construction projects prior to receiving final approval risk losing State aid. Key Findings We found …

https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-review

Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans

… you will receive additional benefits for service over 20 years if your employer adopted coverage under Section … of your FAE for each year of creditable service beyond 20 years. If you are age 55 at retirement and your regular …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b

Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)

… in 2008. These audits assessed compliance with Executive Order 111 requirements for State agencies and public … of energy from renewable sources. Background Executive Order 111 (Order) was a broad initiative that directed State … its electrical needs. This target percentage increased to 20 percent by 2010. Key Findings Each of the 15 State …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementation

Geddes Town Clerk Charged in $30K Swindle

… for allegedly pocketing $30,000 in a health care coverage scam. Carhart, 43, of Syracuse, enrolled in the town’s health … William J. Fitzpatrick, we were able to reveal her scam. We will continue to work with law enforcement across … for allegedly pocketing $30000 in a health care coverage scam …

https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindle

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