Frustrated Democracy: The Failure to Establish an Elected Receiver of Taxes in Fallsburg

Dear Friends and Neighbors

 In November 2025, residents of the Town of Fallsburg elected a new official: the Receiver of Taxes and Assessments, an office mandated by New York State law for towns of the First Class. In what should have been a straightforward transition of authority, significant gaps in local governance, transparency, and administrative accountability were exposed.

Under New York Town Law §20, Fallsburg is required to have an elected official responsible for collecting and recording town, school, and municipal taxes. The office must operate independently, maintain accurate records, and safeguard public funds. Despite this clear statutory requirement, the office was not made operational even though the Town Board passed Resolution #66 on November 5, 2024, creating the position.

When Ada Cole, an experienced candidate, won the election as a write-in candidate, receiving 76 of 170 votes, she was qualified and prepared to assume the office. Yet her path to fulfilling these duties was anything but straightforward and was promptly stymied.

Obstacles in Administration

From the onset, the Town failed to provide basic support. There was no private office space, no separate computer or software, no secure safe for funds, and no administrative staff to assist with correspondence and record keeping. Key documents, such as the Resolution itself and guidance on statutory duties, were unavailable.

In early December 2025, during a meeting with town officials—including the Town Comptroller, Scott DuBois and Town Attorney, Richard Baum, it became clear that no operational plan had been prepared. Ada faced sudden pressure from the Town Attorney to decline the office, despite her unquestionable statutory right to assume it.

A Personal Interaction with the Town Supervisor
 
Before the January 7, 2026, Town Board meeting, Ada met privately with Supervisor Nathan Steingart, in the presence of Town Attorney Richard Baum and Councilman Jeff Weiner. During that conversation, Nathan acknowledged that it was the Town’s failure, not Ada’s, that her elected position had not been properly set up as outlined in Resolution #66.

Despite this admission, Ada was again left with no practical way to assume office. She provided Nathan with her resignation letter, clearly stating that it was not voluntary but the Town’s failure to provide the necessary resources and support made it impossible to perform her duties. Ada asked Nathan to publicly state at the board meeting that her resignation was due to the Town’s inaction, and was not her choice.

When the Town Board meeting began, Nathan made no statement regarding the circumstances of her resignation. This episode highlights not only administrative failure but also a breach of accountability and voter trust. Fortunately, Ada submitted a letter to the Town Board that had to be read into the public record. It demonstrated how Ada did everything within her power to fulfill her statutory duties but was ultimately forced to step down due to the Town’s non-compliance and obstruction.
 
Voter Trust Undermined

Legally, Ada’s election was valid and she had the right to assume office. Administratively, the Town prevented her from doing so, despite her qualifications and voter support. Factually and ethically, this constitutes a violation of voter trust because the outcome the residents intended, having their chosen representative serve, was ignored and overturned. The voters’ decision was effectively nullified by administrative carelessness, inaction and obfuscation.

Why This Matters

The situation illustrates a broader issue: creating an elected office is not merely a paper exercise. The law requires not only that the office exists, but that it functions with transparency, accountability, and proper operational procedures. When local governments fail to do so, it weakens internal controls, complicates audits, and erodes public trust.

In Fallsburg, this administrative resistance, either intentional or the result of confusion, created an unsafe environment, whereby a duly elected, qualified official could not assume office and fulfill her duties. After repeated obstacles, delays, and lack of support, resignation became Ada’s only practical option to avoid any professional or legal conflicts.

Speaking to a reporter from the Sullivan County Democrat, Supervisor Nathan Steingart acknowledged that Ada Cole’s resignation was the result of “dysfunction that was not her fault.” He also described the situation as “an unfortunate set of circumstances.” Most importantly, he did not explain why the Town failed to follow the procedures required to establish the elected office. Immediately after her resignation, the Board appointed Town Clerk Paula Grogan as Acting Receiver of Taxes. She had already been performing this role. Such an action underscores both a lack of accountability and the effective disenfranchisement of voters.
 
As residents, we rely on our town government to follow the law and ensure that our tax dollars are collected and managed responsibly. The story of the Receiver of Taxes in Fallsburg shows that even routine legal requirements can become fraught when preparation and accountability are ignored. The people involved, Nathan Steingart, Jennifer Edwards, Paula Grogan, Scott DuBois, and Richard Baum, are seasoned and experienced town officials.  Why did this happen? It does make one question why they were so eager to get rid of Ada. It does make one wonder what exactly they are trying to hide from the public. This is a very problematic start to a new administration that claims to be committed to transparency.

Fallsburg's Future is a community network of concerned Fallsburg residents established in January 2016. Its Mission is to help guide the urban development of the town of Fallsburg and its five hamlets, to promote its sustainable economic development, protect the fragile beauty of its natural habitats and enhance the opportunities and quality of life for all its residents and visitors. We hope to curb the suburban sprawl that is threatening to overwhelm the town’s physical infrastructure and destroy the natural beauty that the area depends on for its future development. See us on Facebook and our website Fallsburgsfuture.com.