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DiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… Despite median household incomes increasing in every county from 2019-2024, they did not keep pace with the cost … the second largest decrease by percent (-5.8%). Greene and Ulster counties had the largest gains in real median … exception of Cattaraugus (-0.7%). Report with Interactive Map For Many New Yorkers, Incomes Not Keeping Pace with …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationTown of Deerpark – Real Property Tax Collections (2017M-277)
… for tax payments dates. The Town Clerk did not prepare daily reconciliations of cash received to transaction reports … Retain documentation showing tax payments dates. Reconcile daily cash reports to transaction reports and perform monthly …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Real Property Tax Cap - Local Governments
… Districts, Libraries, Independent Special Districts) File property tax cap form online [Accessible only to filing … Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for … [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsReal Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula … They will also demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required … exemptions to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209XII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… impact on individual agencies and leases published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 96 - 11
… board motion in lieu of petition) TOWN BOARD -- Powers and Duties (submission of resolution for sale of real … town purpose (see also Town Law, §§81, 220; cf . 1981 Opns St Comp No. 81-203, p 216). As a general rule, when real … St Comp No. 94-12, p 19; 1993 Opns St Comp No. 93-21, p 36; 1990 Opns St Comp No. 90-37, p 84). The method of sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate … seller and the buyer. Beginning July 1, 2019, additional taxes apply to some conveyances of real property, or … Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 96-2
… general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… [read complete report – pdf] Audit Objective Determine whether the Town of Orangeville … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials … audit town orangeville …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … accounted for fees including campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Richford - Town Clerk/Tax Collector (2019M-236)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money … or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … a former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to $4 million to renovate the building for use as a new Town hall. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Opinion 97-3
Whether pursuant to section 1182 of the Real Property Tax Law a village may waive all or a portion of the interest and penalties on certain delinquent taxes
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli Announces State Contract and Payment Actions for April 2017
… Supervision $1.7 million grant to Volunteers of America of Western New York Inc. for their community based residential … Rochelle Hospital; $4 million to Bronx Lebanon Hospital Center; and $3.2 million to Glens Falls Hospital. $6 million … agreement to Moynihan Train Hall Developer LLC for Farley Building Empire Station Project, Manhattan. $10.9 million to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017