Search
Opinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); … of real property within the village) STATE CONSTITUTION, ART XVI, §1; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8): In … to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 NY2d 253, …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 96 - 11
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612 …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, applies to sales or conveyances of New York real … property, in New York City. RETT is generally paid during deed recording at county clerk offices, which then remit the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 90-37
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … be the one which the board believes will yield the best price or maximum financial benefits ( Feldman v Miller , 151 … must take appropriate measures to assure that the sale price is upon the best or most beneficial terms (see Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key … Clerk properly 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 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 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 96-2
… ad valorem levy on benefited real property on behalf of a public library district created pursuant to a special act must charge to the district a proportionate amount of the … districts]). It is well settled, however, that "a special statute which is in conflict with a general act covering the …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting 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
… File property tax cap form online [Accessible only to filing … for Excess Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s … (518) 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-districtsTown of Deerpark – Real Property Tax Collections (2017M-277)
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-277Real Property Tax Cap - Local Governments
… Districts, Libraries, Independent Special Districts) File property tax cap form online [Accessible only to filing … for Excess Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s … (518) 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-governmentsAdministration and Collection of Real Estate Transfer Taxes
… Finance (Department) has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The … must pay it. State RETT collections total about $1.1 billion annually. Transfers of interests in real property, …
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 … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties (purchase …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … 1182 of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which … not been concluded, as evidenced by the issuance of a tax deed, the amount due must be relevied and enforced in …
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)
… (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance contributions we reviewed were …
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
… library) -- Conveyance (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property … LAW, §10(1)(i): A village, by local law, may transfer a building to a school district public library without … a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 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 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)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81