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Real Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followProperty Tax Exemptions
Property Tax Exemptions
https://www.osc.ny.gov/files/local-government/publications/pdf/propertytax_exemptions.pdfOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 92-23
… described above require the approval of the town board? (3) Would a public hearing be necessary for the lease … or more appraisers with knowledge and experience in mobile radio telecommunications service (see Opn No. 89-64, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 2001-15
… a lighting district); (authority of corporation to sign petition to dissolve district); (authority to dissolve … of Town Law §198[12]) TOWN LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law … authorizes the dissolution of such a district only upon a petition which "shall be signed by resident owners of taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 94-17
… AND ASSESSMENTS -- Tax Levy (inclusion of delinquent solid waste services fees with) GENERAL MUNICIPAL LAW, §§120-w, … provide for a system of collection and disposal of solid waste through, among other means, resource recovery (General … by law for the annexation of the warrant to the assessment roll, a brief description of the property for which or in …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Overview – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/overviewTown of Eden - Real Property Tax Exemptions (2018M-231)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Elba - Real Property Tax Exemptions (2018M-261)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… farm income. Three veteran exemptions had an incorrect ownership or residential percentage used in calculating the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseState Agencies Bulletin No. 1529
… Purpose To provide Agencies with general guidance on the services and processes … do not remain viewable indefinitely. Therefore, OSC urges agencies to create and maintain a tracking document of all … they are printed weekly. When Form W-2c’s are issued, Agencies are informed via a PayServ BBM that lists the Batch …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… For an overview of Comptroller DiNapoli’s Fiscal Monitoring System, … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter of … were quite strong in the first quarter,” DiNapoli said. “New York City’s ongoing recovery from the pandemic, as well … 14.1% in February, but the growth slowed to 0.3% in March. New York City’s collections totaled nearly $2.5 billion for …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli: Despite Progress, Pay Gap for Women Persists
… for every dollar earned by men in 2019, an annual wage gap of $8,821, according to a new analysis by New York State … on the most recent state-level data available, finds the gap in New York was smaller than the national wage gap of $10,150, with women earning 81 cents for every dollar …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… remedied in the city’s adopted budget expected in June. A swift agreement by the legislature and Governor will provide …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli Statement on the MTA's July Financial Plan
… customer satisfaction surveys and recent quarterly transit summit discussions with New York City on the state of service …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-plan