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Opinion 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 … to referendum unless authorized or required to so by State statute (1991 Opns St Comp No. 91-58, p 160 and …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… clerk offices, which then remit the tax to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and March 31, 2020 … by relevant law and regulation. However, nearly all State counties submitted RETT information in hard copy form …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 90-37
… §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real … , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, affd 66 NY2d … , are the two leading cases relating to the authority of a local government to accept the lower of two offers made for …
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)
… Accurately record, remit and report detailed Clerk fees 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 … Clerk was unable to provide the 2019 accounting records for real property taxes. Therefore, we were unable to …
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)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Opinion 96-2
… proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of village to charge library … 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-96-2Real Property Tax Cap - School Districts
… Education Department February 18, 2016 Advisory: Nassau County 2015-16 School Tax Levies/LIPA PILOTs Retirement Exclusions - School Districts [pdf] Accounting … to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit The …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsTown 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 Tax Collector, established adequate …
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
… – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsRockland County - Sale of Estate Real Property (2019M-233)
… complete report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public … planned to initiate corrective action. … Determine whether the Acting Public Administrator disposed of estate real …
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
… grantee is exempt, in which case the grantor must pay it. State RETT collections total about $1.1 billion annually. … hard copy RETT returns and related information from most State counties limits its ability to efficiently and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 97-3
… 602 (L 1993, ch 602, §8[c], [d], as amended). In the case of tax liens held by a tax district, however, such …
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
… thereto for village purposes. You state that the village is wholly contained within the school district and that the … 1-102 does not expressly state that only property which is no longer needed for village purposes may be conveyed ( cf … the village board has first determined that the property is no longer needed for village purposes (see, e.g., 1988 …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board may not pay the members of the board of … compensation to a public officer beyond the amount fixed when the services were performed would constitute a gift in …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… (Clerk) recorded, deposited, 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 at a greater risk of being lost or …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … sales of municipal real property, the courts in this State have indicated that a sale will not be permitted to … but rather a gift in violation of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , …
https://www.osc.ny.gov/legal-opinions/opinion-89-64