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Opinion 2002-10
… to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery … §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, … that constitutes historical property within the town and provide for the upkeep and repair of such property. You …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which … how the retirement benefit will be paid. There are several options that a member can choose from. All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Nourish New York Program (Follow-Up)
… insecurity—an inability to acquire adequate food for one or more household members due to a lack of resources—remains … purchased under Nourish NY must be grown, produced, or harvested in the State, and if further processed, the final product must contain at least 51%, by weight or volume, of agricultural products that are grown, produced, …
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)
… under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to …
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)
… requirement is that DOH must develop a comprehensive Child Find system (Child Find) that ensures eligible children in the State are … from DOH resulted in significant differences in Child Find’s outreach and awareness activities across the State. …
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
… Data page, the agency user will no longer receive a warning that there will be no updates to Job Data for each … to error, those for whom Job updates were successful with warning messages issued and those for whom Job updates were successful with no warning or error messages issued. Number of Employees …
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
… automatic processing of the 2023 State Police Hazardous Duty Pay. Affected Employees: Employees of the Division of … State Troopers (PBA), provides for an annual hazardous duty payment. These payments, including those for newly … agreement. Effective Dates: 2023 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, …
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)
… [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-132Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did …
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-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… vendors, totaling $3.5 million, subject to the competitive bidding requirements set forth in GML. Additionally, the … $1.2 million, which were not subject to the competitive bidding requirements and purchases from 10 vendors, totaling … and services not subject to New York State competitive bidding laws as required by the District’s procurement policy …
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)
… (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report (AFR) with the Office of the State … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
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)
… is spent prudently to provide necessary fire and emergency services. The District’s budgeted appropriations for 2025 … budgets taking into consideration multiyear financial planning. For example, during the audit period the Board … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
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-98Town of Cato – Supervisor’s Records and Reports (2025M-141)
… complete, accurate and up-to-date accounting records and reports? Audit Period January 1, 2022 – November 6, 2025. We … complete, accurate and up-to-date accounting records and reports for informed decision-making, legal compliance, … maintaining accounting records and providing financial reports to the Town Board (Board). The Town’s budgeted …
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
… sewer meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-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-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… announced today. Agreements were reached with: VF Corp. , the maker of clothing lines such as The North Face … mall operator in the United States; and Brown-Forman Corp. , the maker of Jack Daniel’s whiskey. As a result, … for the 2020 proxy season have been filed with: VF Corp. – Withdrawn with agreement Simon Property Group, Inc. – …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-political