Search
Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2002-10
… and repair of the cemetery, provided that such property falls within the definition of historic and/or cultural place … and a public hearing. Whether the property in question falls within that definition is a question of fact to be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… and repair of the cemetery, provided that such property falls within the definition of historic and/or cultural place … and a public hearing. Whether the property in question falls within that definition is a question of fact to be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Nourish New York Program (Follow-Up)
… of Agriculture and Markets (AGM) and the Department of Health (DOH). The objective of our initial audit, issued on … of Agriculture and Markets AGM and the Department of Health DOH Oversight of the Nourish New York Program Report …
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)
… of implementation of the nine recommendations included in our initial audit report, Physical and Financial … Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide …
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)
… located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … the audit identified disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… will be updated on Job Data if the Update Incumbents box on the Specific Information tab is checked and the … in Position Management and the Update Incumbents box is checked but the prior row has the box unchecked, the following new message will appear: If the …
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
… calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … the Secretary-Treasurer deposited District collections in a timely manner, performed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… financial activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … and policy reviews. As a result, the Board had limited assurance that the information used to make financial …
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 membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
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)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132DiNapoli Announces Fiscal Stress Scores
… stress, State Comptroller Thomas P. DiNapoli announced today. The communities were identified by the Comptroller’s … City) twice a year. The latest round of scores announced today identified 19 local governments designated in fiscal … stress State Comptroller Thomas P DiNapoli announced today The communities were identified by the Comptrollers …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… The Metropolitan Transportation Authority’s New York City Transit (Transit) needs to do a better job of … report. Audit Metropolitan Transportation Authority - New York City Transit: Selected Aspects of Safety and … The Metropolitan Transportation Authoritys New York City Transit Transit needs to do a better job of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order