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Opinion 96 - 11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 90-37
Whether the village may sell the property at private sale and if so whether it is required to accept the higher of two offers made
https://www.osc.ny.gov/legal-opinions/opinion-90-37Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … of taxes paid by check in 2017 were deposited from eight to 38 days late. Always deposit fees within the required …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Richford - Town Clerk/Tax Collector (2019M-236)
… tax receipts totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Opinion 96-2
… in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax … DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax … -- Refunds and Chargebacks (authority of village to charge library district with proportionate share of tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Rockland County - Sale of Estate Real Property (2019M-233)
… Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. … Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Real Property Tax Cap - School Districts
… tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit The Academy for New York …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsTown of Deerpark – Real Property Tax Collections (2017M-277)
… our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 through July …
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 … [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsAdministration and Collection of Real Estate Transfer Taxes
… Purpose To determine if the Department of Taxation and Finance … (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andOpinion 91-62
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … thereto for village purposes. You state that the village is wholly contained within the school district and that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 89-7
… State Constitution prohibits gifts and loans of municipal funds to private individuals. This Office has expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax … and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 89-64
… real property within the village/town and the development rights of an adjoining parcel owned by the same party in … may be expended. That section authorizes any county, city, town or village, after due notice and public hearing, … between the seller and the village (see Glass v City of Binghamton , 6 AD2d 944, 176 NYS2d 18; see also …
https://www.osc.ny.gov/legal-opinions/opinion-89-64