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Opinion 91-16
… measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption … PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice of unredeemed lands pursuant to the Real Property Tax Law is based upon the actual line count, …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Town of Ulster – Town Assessor (2016M-361)
… The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight … documentation is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Accounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Performance
… Online resources for state agencies researching the past …
https://www.osc.ny.gov/state-vendors/vendrep/performanceClaim Submitted—What’s Next?
… behalf of someone else, such as a minor child or deceased owner, may require additional documentation and take longer … issued on March 1, 2026, may be cashed until December 31, 2027. If you do not cash it by then, you'll have to file a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… pension fund,”said DiNapoli. “The recent $1.2 billion in commitments to the program will help strengthen the Fund’s … platform. The Fund is one of a few public pension funds in the country to establish an emerging manager program in virtually every major asset class including public equity, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programThe VendRep System
… contracting entities (or our office) may require updates at other times, such as when information has become known …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemComptroller DiNapoli Releases School Audits
… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop written procedures for online banking activities. District officials also did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Your Pension Pay Stub
… and credits are not applicable to all retirees or benefit recipients. If an example provided does not apply to … payment pay stubs which show current and yeartodate benefit amounts and any deductions …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubOpinion 2009-2
… one-tenth of one percent of the full valuation of taxable real property in the area of the town outside of any … of one percent of the full valuation of the taxable real property in the area of the town outside of villages, … of one percent of the full valuation 3 of taxable real property in the area of the town outside of any villages …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… 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. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0School Tax Relief (STAR) Program (2012-MS-6)
… 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for … The STAR program lowers the school real property tax burden for homeowners, and makes up the difference by … not have the ability to search the Office of Real Property Tax Services (ORPTS) database of existing STAR exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Village of Monticello – Board Oversight (2013M-226)
… to fund operations, the amount owed to the Village for real property taxes, or the Village’s overall fiscal health. … are receiving all money that is due the Village – in fact, real property tax or utility payments and/or penalties … to implement procedures to ensure all revenues for real property taxes and utility charges, including penalties, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Comptroller DiNapoli Releases Municipal Audits
… to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed 58 out of 765 … exemption eligibility. Town of Elba – Real Property Tax Exemptions (Genesee County) Auditors reviewed 91 (15 … with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors reviewed 60 out of 369 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … private enterprise or attempted by either New York or New Jersey alone. PANYNJ conceives, builds, operates, and maintains infrastructure critical to the New York/New Jersey region’s trade and transportation network. These …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… over the previous year were particularly strong in the Real Estate & Real Assets, Fixed Income, Opportunistic Investments and Private Equity asset classes. The Fund’s Real Estate & Real Assets portfolio made an additional $200 …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Taxes and Your Pension
… To check your current withholding, sign in to Retirement Online and view your pension pay stub . NYSLRS does not … whether the payment is from ERS or PFRS. Use Retirement Online to Update Your Withholding Retirement Online is the fastest and most convenient way to update your …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionMargaretville Central School District – Fund Balance (2015M-55)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through October 20, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year were $10.8 million. Key Findings … The District has not used any reserve moneys, except for about $16,800 of the repair reserve. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55