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Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdfLocal Government – 2021 Financial Condition Report
… the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York City). School districts and …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-89-23XII.6.B Land Acquisition Payments – XII. Expenditures
… of the OAG certification letter with the request. Complete AC 1366-S (Claim for Payment – Purchase of Land or Property) … lists the unique coding to use when processing an online or bulk load land acquisition voucher, including … ). Required Documentation Voluntary Land Acquisition AC 1366-S (Claim for Payment – Purchase of Land or Property) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, … The State Comptroller determined this was due in part to market volatility and aspects of how the city calculates … property taxes. “New York City’s residential real estate market has proven resilient to the pandemic as prices remain …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersOpinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… 27 local governments are three or more years delinquent in meeting one or more annual financial reporting … accessible, it undermines confidence and accountability.” In addition to meeting legal requirements, local governments … from timely filing because the information reflected in the reports increases the transparency of the operations …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateSchroon Lake Central School District – Financial Condition (2014M-145)
… fund balance accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
… million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and used more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Westmoreland Central School District – Financial Condition (2014M-283)
… using fund balance to finance operations to keep the real property tax levies at amounts the Board considered reasonable, making it appear that the District needed to raise real property taxes and use unrestricted fund balance to close …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250OSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsCity of Lockport – Budget Review (B22-1-8)
… projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. … general fund will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund … of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Opinion 94-24
… referendum procedures pursuant to Town Law, §220 would be required for the expenditure of any current year tax revenues … of the town hall, you ask whether a referendum is required on the bond resolution. Town Law, §220 provides that … to permissive referendum requirements (see 1976 Opns St Comp No. 76-394, unreported). On the other hand, if a single …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 2012-1
… by a member of a town board of assessment review) REAL PROPERTY TAXES AND ASSESSMENTS -- Board of Assessment Review … appointment of individuals having those functions (Real Property Tax Law, article 5, title 1-A, § 522 et seq .; compare e.g . …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Town of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113