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Opinion 97-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award … by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL … members of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … ttps://www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf Find out how … Overall growth in local sales tax collections statewide in 2019 was relatively …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsDiNapoli Honors Community Leaders During Lunar New Year Celebration
… in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the … years old. In 2004 Maggie opened Park Asia in Sunset Park, Brooklyn. Maggie is an active supporter of the local … has been an advocate in the Asian American community in Brooklyn, going back to her work as a journalist for one of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCensus 2020 Response Rates
New York pays more in taxes to the federal government than any other state but ranks last in what it gets back
https://www.osc.ny.gov/censusMedicaid Program – Improper Payments to a Physical Therapist
… Medicare deductibles and coinsurance. Medicaid claims for Medicare deductibles or coinsurance are called … system improved the accuracy of Medicaid payments for dualeligible recipients. Prior to the implementation, … claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… has adequate procedures in place to accurately report its assessable expenses incurred in connection with … Vehicles has adequate procedures in place to accurately report its assessable expenses incurred in connection with …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoState Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist … with no balance row may be affected. Background Due to the Governor’s New York State on PAUSE Initiative, the New … The purpose of this bulletin is to provide agencies with tools to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksContact Update for State Agencies
… changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State agencies to use our Contact Update online service. It allows them to provide and maintain … To help us reach individuals in a timely manner we require designated staff in State …
https://www.osc.ny.gov/contact-updateOpinion 94-29
… publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal … a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; … corporation. We would also note that under section 111-c of the Social Services Law, where a social services …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit … was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Montauk Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of Commissioners … Fire District Financial Condition 2021M27 released in July 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Tioga Fire … The purpose of our review was to assess the Tioga Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. The audit included …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were … as required. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fFine Fire District – Audit Follow-Up (2023M-81-F)
… of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December … in implementing our recommendations in the audit report Fine Fire District – Board Oversight (2023M-81), released … Background The District is located in the Town of Fine in St Lawrence County the Board consists of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fCuddebackville Fire District – Audit Follow-Up (2024M-94-F)
… report – pdf] [read complete 2025 report – pdf] Purpose of Review The purpose of our review was to assess the Cuddebackville … The purpose of our review was to assess the Cuddebackville …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/17/cuddebackville-fire-district-audit-follow-2024m-94-f