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Opinion 96 - 11
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town board to submit … REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) … -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was …
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)
… properly 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 … $909,157 to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Real Property Tax Cap - School Districts
… 408-4934 or by Email at [email protected] … Find Real Property Tax Cap Information for School Districts …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… 408-4934 or by Email at [email protected] … Find Real Property Tax Cap Information for Local Governments …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsTown of Deerpark – Real Property Tax Collections (2017M-277)
… as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 … perform monthly bank reconciliations. … Town of Deerpark Real Property Tax Collections 2017M277 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Opinion 96-2
… library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … library district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter … A village which imposes an ad valorem levy on benefited real property on behalf of a public library district created …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Town of Richford - Town Clerk/Tax Collector (2019M-236)
… and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees … the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited … accumulated to more than $250. Key Recommendations Remit real property tax collections and clerk fees to the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Opinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … property taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, the provisions of chapter …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Administration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesRockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party appraisal. Key … a professional appraisal service prior to listing estate real property for sale. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Opinion 91-62
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district … Law, §1-102(1) authorizes villages to sell and convey real property "as the purposes of the corporation may … No. 88-1, p 1). Further, a conveyance of unneeded village real property may not be made in the form of a gift or loan …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance … depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andOpinion 89-7
… for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town … to a consent order entered into by the town board. The Real Property Tax Law requires most towns to have a board of assessment review (see Real Property Tax Law, §§522[5], 523[1][a], 528[3]). The …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 … plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64