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Real Estate Portfolio
… projects, along with an administrative building in White Plains and several permanent easements. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioReal Property Portfolio
… and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit … the Urban Development Corporation Act, can dispose of real property and acquire it to own, hold, improve, and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioJoint Letter to Mail.RU
Comptrollers DiNapoli and Stringer called on Mail.RU to respond to reports about videos and other posts depicting violence against the Russian gay community.
https://www.osc.ny.gov/files/press/pdf/mail-ru-equal-rights.pdfReal Property Tax Cap Information - Glossary
… to the average actuarial contribution rate of pension funds over 2 percentage points from PFY's contribution rate. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 90-3
… TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method … of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a … of all other real property. When a village elects direct cash payment and sales tax is allocated to that village, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Real Estate Advisory Committee
… of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeState Comptroller DiNapoli Releases Audits
… and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million … related fringe benefit costs. Auditors also found YAI did not maintain supporting documentation for another $28,553 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The … property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the amount of tax that was actually levied. PILOTs receivable from LIPA …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Exemptions Administration (2017-MR-4)
… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 99-15
… PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or … SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not … behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 95-15
… -- Taxes (authority of school district to charge public library with proportionate share of tax refund) REAL PROPERTY … of Union Free School District No. 17, Town of Oyster Bay, Nassau County , 71 Misc 2d 747, 336 NYS2d 703). The levy …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Overlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax tables? Real property … spreadsheets. The Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for …
https://www.osc.ny.gov/legal-opinions/opinion-97-18What is the Real Property Tax Cap?
… schools (except New York City) and fire districts must report to OSC: the information necessary to calculate their …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capESD Real Property Audit (2022-S-14) - Interactive Map
… … ESD Real Property Audit 2022S14 Interactive Map …
https://www.osc.ny.gov/state-agencies/audits/esd-real-property-audit-2022-s-14-interactive-mapReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real …
https://www.osc.ny.gov/local-government/property-tax-capReal Estate Portfolio (Follow-Up)
… NYPA operates hydroelectric and gas-powered energy plants throughout the State, including seven hydroelectric … of such property as promptly as possible. Where the terms are for less than fair market value, Section 2897 requires a … in our prior report. However, additional actions are warranted. Of the nine prior audit recommendations, two …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… that are lease agreements should contain a default payment term representing when the lease payment is due. Contracts … and/or updated to include 1N as the default payment term for leases whose payments are due on the first day of … the payment is either 1) deposited in to the vendor’s bank account on the first of the following month, or 2) the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchers