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Opinion 2002-10
… historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal … to maintain and encourage the opportunity and flexibility for the counties, cities, towns and villages of the state to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… Options Joint Allowance options are based on the member’s birth date and the birth date of one beneficiary. The beneficiary will receive a … with a reduced lifetime benefit based on the member’s birth date and the birth date of the ex-spouse. If the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Nourish New York Program (Follow-Up)
… referred to as vendors) offer products at competitive wholesale prices to contractors that then distribute the food …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The … of Housing and Community Renewal (DHCR) and by the New York City (NYC) Department of Housing Preservation and … development’s management, as outlined in Title 9 of the New York Codes, Rules and Regulations (Regulations). …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of the Early Intervention Program (Follow-Up)
… in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25 ). About the Program … Young children missing these opportunities for early intervention services are potentially at greater risk of … and learning delays. The mission of the Early Intervention Program (Program) is to identify and evaluate as …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among … have estimated that the rate of chronic absenteeism for homeless students is at least double the rate for the overall student population. Traditionally, districts …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… process will automatically update the Job Data page for ALL incumbents of the position. New Feature on Position … a warning that there will be no updates to Job Data for each incumbent that would be impacted by the change. … the above counts reflect the number of incumbents examined for update, those for whom Job updating was bypassed, those …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Police Bulletin No. SP-238
… Association of the New York State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly eligible employees, will continue even if there is … Leave of Absence/MLL (Mil Lv) on 11/01/2023 are eligible for Hazardous Duty Pay. An employee who otherwise meets the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payTown of Plattekill – Information Technology (2025M-132)
… 2024 We extended our audit period through October 8, 2024, for observations of certain IT controls communicated … and loss. Network user accounts are potential entry points for attackers because, if compromised, they could be used to … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a … and purchases from 10 vendors, totaling $965,535, for professional services. Audit Summary District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Morristown Fire District – Board Oversight (2025M-101)
… Understanding the Audit Area The Board is responsible for the general management and control of the District’s … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining the … reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… subject to this audit requirement must use a request for proposal (RFP) process that promotes competition when contracting for the audit and no audit engagement may be for more than five years. New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… mandates fiscal oversight training and are responsible for safeguarding the District’s money and ensuring it is … emergency services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund … District’s financial activities were adequately accounted for and accurately reported. The Board did not: Develop and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and providing adequate financial oversight is critical for ensuring public trust and legal compliance. According to … to acquire and own fire apparatus and emergency equipment for use by the Company in the protection of individuals and … (FFI) tax proceeds, yearly rental income of $13,000 for use of its facilities from the Colesville-Windsor Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Cato – Supervisor’s Records and Reports (2025M-141)
… accurate and up-to-date accounting records and reports for informed decision-making, legal compliance, … and transparency. These records are essential for a town board and officials when monitoring a town’s … The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining custody of Town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Comptroller DiNapoli Releases Municipal & School Audits
… controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. Auditors … to ensure that all collections were accurately accounted for and to promptly identify discrepancies or review deleted … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… the plan, it can improve on the quality of its reporting. For example, the audit identified inconsistencies with how … of Syracuse (2021-S-34) The office’s annual budget for its network of 612 homeless shelters totals in the … the office does not monitor shelters’ costs claimed for reimbursement to ensure they comply with the approved …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property … owners during the three-year period 2014 through 2016 for 10,416 properties in the eight counties analyzed. Because … NYRA lacked a formal long-term capital planning process for Video Lottery Terminal (VLT) revenues. The annual capital …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-audits