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Opinion 93-27
… When a town and the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not adopt a local law to provide that its cash share be so used. You have asked us …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to … undertaken pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 … Office with respect to any such act. December 31, 1994 Murray N. Jacobson, Esq., Town Attorney Town of Clarkstown …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2002-10
… LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … or cultural property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; … and that requisite procedures are followed regarding due notice and a public hearing. Whether the property in question …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that … and repair of such property. You ask whether a town may accept a gift of a privately-owned, "family cemetery", … and to restore and operate such property, a town board may accept a gift of a privately-owned, family cemetery and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Pension Payment Option Election – Divorce and Your Benefits
… All options will pay the member a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member … “pop up” to the maximum amount payable under the Single Life Allowance option, and all payments will stop when the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of the Early Intervention Program (Follow-Up)
… shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the child will need more intensive and expensive … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. The audit covers the period April … To determine if the New York State Education Department has taken actions to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… will no longer receive a warning that there will be no updates to Job Data for each incumbent that would be impacted … Bypassed: #, Update Errors: #, Update Warnings: #, Clean Updates #. (24000,230) During the Update incumbent … for whom Job updating was bypassed, those for whom Job updates failed due to error, those for whom Job updates were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Agencies Bulletin No. 1965
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 02 on 10/01/2021 are eligible to receive the CSEA ASU Work-Related Clothing Allowance … Clothing Allowance of $58.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor … our audit period through October 8, 2024, for observations of certain IT controls communicated confidentially to Town … and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132State Police Bulletin No. SP-238
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2023 State Police Hazardous Duty Pay. Affected Employees: Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State … of this bulletin is to inform the Division of State Police of OSCs automatic processing of the 2023 State Police …
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)
… Board, District residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to … a procurement policy or investment policy, as required by New York State General Municipal Law (GML) Sections 104-b and …
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)
… (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 annual … with our findings and recommendations and indicated they plan to initiate corrective action. We conducted this audit …
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)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate … Did the North Creek Fire District District Board of Fire Commissioners Board provide adequate oversight …
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)
… sources are Foreign Fire Insurance (FFI) tax proceeds, yearly rental income of $13,000 for use of its facilities … and membership to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
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)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Town of Cato – Supervisor’s Records and Reports (2025M-141)
Did the Town of Cato Town Supervisor Supervisor maintain complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
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)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Audits
… coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City … The audit made eight recommendations – four each to DSNY and Operations – to address the problems identified. … information included in these reports. Also, OMH’s reports do not clearly address its progress in the 11 areas of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-audits