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DiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… Local sales tax collections in New York state increased by 16.7% in May compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 167 in May compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayState Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would … were in place. The board did not develop and adopt a written procurement policy, as required, or audit and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… information was filed in a timely manner. Selkirk Fire Company No. 2 – Board Oversight (Albany County) The board did … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… estimated $247.7 billion New York State Common Retirement Fund (Fund), the third largest public pension fund in the nation. Under his leadership, the Fund … and practices. His Corporate Governance program has helped increase diversity on corporate boards, advocated for …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionOpinion 90-37
… for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Property Tax Cap: Local Government Property Tax Cap Formula Presentation
Property Tax Cap Local Government Property Tax Cap Formula Presentation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula.pdfOpinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 91-62
… of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, … village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State … since there is no constitutional bar to a village making a gift of unneeded real property to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Wayne Central School District – Property Disposal (2021M-161)
… and indicated they would take corrective action. 1 Wayne CSD – Financial Management and Property Purchase and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Real Estate Portfolio
… and determined the need to either hold or dispose of properties. The audit covers from January 2010 through … as promptly as possible. The Authority reports it owned 21 properties as of March 31, 2012. Key Findings The Authority … and established a value for them. However, it owns two properties that have been identified as excess holdings for …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… due to the pandemic, property tax bills continued to rise. The State Comptroller determined this was due in part … while the bottom 20th percentile saw the market value rise by 1.7% and tax bills go up by 11%. Overall, the … consideration for tax incentives to promote their construction and rehabilitation. Report Residential Real …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownerseLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics … Reporting Abandoned Property Videos and Resources explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling … were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of nonpayroll … supported and for proper purposes. Began to effectively enforce the collection of delinquent real property taxes in … disbursements before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization … BroomeDelawareTioga Board of Cooperative Educational Services BOCES Real Property …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property