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ESD Real Property Audit (2022-S-14) - Interactive Map
… … ESD Real Property Audit 2022S14 Interactive Map …
https://www.osc.ny.gov/state-agencies/audits/esd-real-property-audit-2022-s-14-interactive-mapOpinion 97-18
… property used for a county sewer district must be approved by a majority of the qualified electors in the sewer … The administrative head or body is authorized to acquire, by gift, lease, purchase or condemnation, real estate, … property is no longer necessary for public use, the board, by resolution adopted by a two-thirds vote, may sell or …
https://www.osc.ny.gov/legal-opinions/opinion-97-18XII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… added functionality to allow for the management of Real Estate assets and leases. This section provides New York … Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersOpinion 91-54
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … conveyed the property to the town for $100.00 in 1981. You state that the town board does not presently have any … 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)
… under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a rate of $2 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most … should be the one which the board believes will yield the best price or maximum financial benefits ( Feldman v Miller , …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, … timely manner. Key Recommendations Remit all real property tax collections to the Supervisor and Treasurer within the …
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) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …
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)
… - 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 … to more than $250. Key Recommendations Remit real property tax collections and clerk fees to the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate share … the village ( cf . Crandall Public Library v City of Glens Falls , ____ AD2d ____, 629 NYS2d 100, holding certain …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Real Property Tax Cap - School Districts
… entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation … Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsTown of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the … January 1, 2016 through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Rockland County - Sale of Estate Real Property (2019M-233)
… report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in accordance …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Administration and Collection of Real Estate Transfer Taxes
… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 97-3
… of any tax district shall determine that it is for the best interests of the tax district, it shall have the power, …
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)
… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …
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
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public … to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; … purposes (see, e.g., Comereski v City of Elmira , 308 NY 248). Therefore, since there is no constitutional bar to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-62