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Real Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and accurately accounted for … fiscal year ending incomplete iterations of its property list. Some of the changes to the real property portfolio were …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsReal Property Tax Cap Information - Glossary
… government operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJoint 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.pdfOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by dividing county equalization rates, determined by the State Board of Equalization and Assessment, into the "taxable … city or town equalization rate as certified by the state board pursuant to [this title]. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Real 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 2015-2016 tax levies …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Exemptions Administration (2017-MR-4)
… 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant … criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Real Estate Advisory Committee
… Chief Executive Officer Regional Investment & Management Deborah Ratner Salzberg Principal Uplands Real Estate …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeOpinion 98-11
… holiday, the penalty-free period is automatically extended to the next business day and a real property tax payment … special or local law. Real Property Tax Law, §925 relates to real property tax payments made by mail and provides that, … States Post Office, the payment, upon delivery, is deemed to have been made on the date of the United States postmark …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, … Torsoe Bros. supra ) and is not dependent upon the will or contract, express or implied, of the persons charged (see, …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-35
Whether Real Property Tax Law RPTL 987 requires town tax collecting officers to mail to the county a notice of unpaid taxes with respect to countyowned real property liable for taxes
https://www.osc.ny.gov/legal-opinions/opinion-92-35What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/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-mapOpinion 95-15
… to a school district public library; the Education Law does not expressly authorize a school district to expend … as a result of court ordered assessment reductions and small claims assessment review proceedings. Section 726(1)(c) … The only difference that such a broad construction would make is that the cost of such refunds would generally be …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Overlapping Real Property Tax Rates and Levies - FAQs
… fiscal years ending June 30th. By contrast, the New York State Office of Real Property Services identifies data … district tax information is obtained from the New York State Office of Real Property Services. … Overlapping Real …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsReal Estate Portfolio (Follow-Up)
… development, energy efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To … license lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any … public authority to maintain adequate inventory controls for all of its property and to periodically review this …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followOpinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-18XII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Module should be for fixed costs that can be paid on a regular schedule (e.g., base rent, parking). Business Units … total cost of occupancy. In the event a Business Unit must pay a vendor for a normal, fixed cost (e.g., base rent) and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersOpinion 91-54
… a village may not, by local law, impose such a tax. It is well settled that the power to assess and collect taxes is vested exclusively in the State Legislature and that a …
https://www.osc.ny.gov/legal-opinions/opinion-91-54