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Opinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … no or nominal consideration. Further, since we believe the power to transfer, lease or sell necessarily implies the power to grant the lesser right of a revocable license to use …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdfTown of Amity - Town Clerk (2018M-183)
… but were not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were … and remit all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183City of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fVillage of Belle Terre – Audit of Claims (2013M-87)
… audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local … revenue source for counties (34 percent). Local sales tax collections declined by $1.8 billion, or 10 percent, in …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-22
… to not-for-profit association) GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business … the gift and loan prohibition of article VIII, §1 of the State Constitution, the services provided under the … prior to the receipt thereof (see, e.g., Town Law, §118[1]; cf. 1987 Opns St Comp No. 87-50, p 77, pertaining to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 89-61
… (effect of) MUNICIPAL FUNDS -- Part-Town charges (salaries of town officers) TOWN LAW, §§29, 30, 32, 138: The salaries of the town supervisor, town clerk and town highway … of matters arising in the village. You ask whether the salaries of the town supervisor, town clerk, town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 2000-8
… of the General Municipal Law, a municipal officer or employee has an "interest" in any contract with his or her … of that contract. In addition, a municipal officer or employee is deemed to have an "interest" in the contracts of … or association of which he or she is a member or employee, and in the contracts of a corporation of which he …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … payment - postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax collecting officer may accept a postdated check …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2004-7
… water charges owed by users of the village water system who are located outside the village, may not be … water charges owed by outside users of a village water system. It is also our opinion that it is not within the … delinquent water rents owed by users of the village water system who are located outside the village may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… to practice their profession or occupation within New York State; required to be insured to do business in New York State; and/or required by the contract to have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsTown of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as … budget are reasonable. The Town has adopted a local law to override the tax levy limit in 2015. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in eliminated federal funding." …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposal