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Opinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… include school overcrowding and a need for more affordable housing. “Comptroller DiNapoli’s thought-provoking economic … (D-NY) . “We must continue to invest in ourselves — our housing, our education, our health care, and our small … languages: es: Spanish , bn: Bengali , zh: Chinese , and hi: Hindi . Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesVillage of Hempstead -- Budget Review (B7-15-7)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a … to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases Municipal & School Audits
… for 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … the required timeframes; or accurately record and report real property tax collections. Wallkill Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2005-3
… In addition, a union free school district may not sell a building currently in use for school district … by the firm. You also ask whether a school district may sell a “student occupied” school building to a “trust … authorizes the board of a union free school district to sell, when authorized by vote of the qualified voters of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Town of North Salem - Agricultural Exemptions (2018M-194)
… Determine whether the Town Assessor Assessor is properly administering agricultural real …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Opinion 92-23
… of the State. Accordingly, although the Nassau County Civil Divisions Act (L 1939, ch 273, as amended) contains … office with respect to determining the application of the Civil Divisions Act. Town improvement districts which are … of Appeals has abandoned the governmental-proprietary test in favor of a "balancing of public interest" approach …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Median Income
… challenges. 2 Statewide, the inflation adjusted (“real”) median household income 3 increased by $1,688, or 2 … 2019 to 2024. However, in 23 of the state’s 62 counties, real median household income decreased. Tioga county had the … by pandemic-era migration, 4 had the largest gains in real median household income with Greene County increasing …
https://www.osc.ny.gov/reports/median-incomeDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… those next in line are not passed over and that available apartments don’t sit vacant.” The NYC HPD is the largest … on senior housing, including the Senior Affordable Rental Apartments Program (SARA), the federal Section 202 Supportive … — Bensonhurst Housing for the Elderly in Brooklyn. Vacant Apartments At HANAC in Corona, Queens, auditors found six …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOpinion 88-1
… act of the State Legislature to authorize a conveyance of land dedicated to use as a public parking lot (1978 Opns St … made inalienable by statute is equally applicable to land made inalienable by common law rule (15 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Town of Milan - Town Clerk/Tax Collector (2018M-257)
… and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 … one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Opinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3DiNapoli Launches Audits on School Safety
… Thomas P. DiNapoli today announced he has begun audits of the State Education Department (SED) and the New York City Department of Education (DoE) to determine … schools have adequate and up-to-date safety plans in the event of a school shooting or major emergency. "The …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli: Fewer School Districts Overriding Tax Cap
… of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school district … are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Czajka, and the New York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former Clerk-Treasurer, following a joint investigation for unlawfully waiving her own health insurance premiums. This is the second arrest of a village official stemming from the joint …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… General Eric T. Schneiderman today announced the unsealing of a one-count indictment charging Richard L. Cook III, 57, a resident of Atlanta, Ga., with the crime of Grand Larceny in the Second Degree, a class C felony, in … General Eric T Schneiderman today announced the unsealing of a onecount indictment charging Richard L Cook III 57 a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… DiNapoli said “The COVID crisis taught us many valuable lessons, including the need for greater visibility of those …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) … public pension plan in the United States with more than one million members, retirees and beneficiaries from more …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsOpinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon property owners for …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for … measurement. If the notice involves tabular matter, the newspaper publishing such notice is entitled to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-16