Search
Real Property Portfolio
… to the State. The audit covered the period from April 2019 through June 2023. About the Program ESD’s mission is to … of 10 properties below fair market value between April 2019 and May 2023. While each of the 10 disposals was …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioReal Property Tax Cap Information - Glossary
… charged by volume) are not included. Allowable Levy Growth Factor – The amount local governments are permitted to … cost more than 5% of prior year expenditures. Inflation Factor - Determined by calculating the average Consumer Price … contribution rate. (For example, if ERS rate goes from 10% to 13% of salary, the levy required to pay for 1% would …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 90-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of … §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), 844(1): In the absence of a special act requiring otherwise, the … the assessed value for county purposes of the property in the village as listed on the town assessment roll by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Joint 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 Estate Advisory Committee
… is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 of the … disapproves of a proposed mortgage or real estate investment, the investment will not be presented to the …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … of the YAI Network to ensure that its expenses are program appropriate and consistent with contract … Abuse Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expenses …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsReal Property Tax Cap - School Districts Guidance
… 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 … on the form should be based on a good faith estimate of the amount the district expects to receive. To the extent …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Exemptions Administration (2017-MR-4)
… whether 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 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Opinion 98-11
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION … the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or holiday, …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 99-15
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real property by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-35
… to its taxable real property. November 2, 1992 John R. Thompson, Receiver of Taxes & Assessments Town of Tonawanda 1 …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 95-15
… 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-95-15Overlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to … including a justification for accepting less than fair market value. Key Finding We found that NYPA made some …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap and Tax Cap Compliance
… Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School … also demonstrate how to complete the tax cap form using OSC's online reporting system. For Local Governments Webinar … Tax Cap form – Select option 3. Email us at LGSAMonitoring@osc.ny.gov … 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 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
… 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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose … general occupancy tax on renters of real property ( cf. , e.g., Tax Law, §1202-a et seq ., authorizing various local …
https://www.osc.ny.gov/legal-opinions/opinion-91-54