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Town of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdfTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdfTax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… have finalized a state budget. Major policy changes in the budget that will be felt across the state include the … tax rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding … 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York City …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetThe Tourism Industry in New York City
… January compared to the prior year. City taxis require an official medallion to operate, and drivers often take on … FY 2020 FY 2021 Annual Change Share FY 20 Share FY 21 Property 2,333 2,509 8% 45% 63% Sales 1,300 612 -53% 25% 15% … impact, declining by 84 percent in FY 2021 to $75 million. Property taxes, which represent the largest portion of …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityTown of Florida – Town Clerk Operations (2012M-215)
… missing. We were unable to determine if this was the case or quantify additional missing moneys because the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Opinion 92-16
… of office from town officers and fire companies) TOWN LAW, §§64(2), 220; GENERAL MUNICIPAL LAW, §802(2)(c): A town board may enter into an agreement for … is authorized to lease property for town purposes (Town Law, §§64[2], 220[3]), including space in a building for town …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli Releases Municipal Audits
… spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters … from the Emergency Rental Assistance Fund, reflecting payments and support for the program. With unemployment in … don’t get left behind.” DiNapoli’s report found that OTDA received only 168,321 applications as of July 30, reflecting …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District … How long a school district must hold …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Focus on Facts
… Critical Infrastructure (October 2023) Recent Impact of Gaming Expansions on Revenues and Problem Gambling in New … (June 2023) HPD Housing for Seniors (July 2023) NYS Rent Relief Updates: Spotlight on NYC (July 2023) … 2024) Visit the reports page to view all reports. … A list of reports for Focus on Fact sheets …
https://www.osc.ny.gov/focus-onOversight of New York State Forest Tax Programs
… years. The 480a Program has an annual recommitment; each year a landowner receives a tax break, they must submit an … paid approximately $525,745 less in local taxes for a 3-year period (2017–2019) because these properties received an annual reduction ($6,150,842) on their land value ($8,179,573). We also found weaknesses with monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Comptroller DiNapoli Releases Municipal Audits
… by as much as $949,000. The city plans to borrow up to $15 million for tax certiorari settlements and to issue debt …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-4
… (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget … (payment of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli Issues Report on Transparency of Village Fiscal Activities
… Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages … By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State … exist. Financial transparency is a cornerstone of good governance, promoting accountability and reducing …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … consider the results of operations for the previous year when budgeting for the following year. The Mayor did not … paid and certify payrolls prior to disbursement of Village funds. … Village of Livonia Board Oversight and Information …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221