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Opinion 89-64
… VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to acquire … terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… adjustment for the stated value of rent, we estimate the sale price was approximately $718,000 less than the cost to … B includes our comments on issues raised in the Town’s response letter. … Town of Aurora Real Property Acquisition …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions … Town Town Assessor Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… Supplementary Information Per Year: 2012 [pdf] 2007 [pdf] 2011 [pdf] 2006 [pdf] 2010 [pdf] 2005 [pdf] 2009 [pdf] 2004 … rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … [pdf] | 2001 and 2000 [pdf] … Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andTown of Cuyler – Town Clerk Operations (2017M-207)
… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … York’s taxpayers for sales of properties below their fair market value.” ESD is a state public authority empowered to … public authorities to dispose of properties for fair market value, with exceptions. When proposing below-market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Wellsville – Budgeting (2021M-112)
… to fund highway operations. During our audit period, from 2018 through 2021, the Board levied additional real … with our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Opinion 94-12
… fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and adequate … to the duration of the lease, it may cover any reasonable term and may extend beyond the terms of office of the current … lessees or obtaining a professional estimate of the rental value of the property, to ensure that the negotiated …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Town of Waterford - Town Clerk Collections (2018M-265)
… Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited … were received could not be located. Key Recommendations Maintain receipts or another acceptable form of documentation … deposits of all collections intact, in a timely manner. Maintain payment stubs and postmarked envelopes to support …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Lexington – Town Clerk (2017M-188)
… and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled … for the audit period totaled $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees … Recommendations Properly collect, record and deposit all real property taxes and Clerk fees intact and in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… roll, a miscalculated or inappropriately granted exemption can cause inequity among taxpayers. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Opinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … NYS2d 82; see also Uniformed Firefighters Ass'n v City of New York , 50 NY2d 85, 428 NYS2d 197; cf . Farrington v Pinckey , …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 90-30
… LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a … or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of the social … fee if he or she presents the instrument for filing. We find further support for our conclusion in section 8017(a) of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and … Clerk collected tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Eastchester Union Free School District – Financial Management (2016M-59)
… Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, … as financing sources for expenditures for the refund of real property taxes instead of issuing debt. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 99-6
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in … even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… on the committee, have prepared him to lead its work in guiding our pension fund’s investments.” “It has been a … leading the committee as we guide real estate investments in the years to come.” REAC consists of nine members … member of the New York and Florida bars, the U.S. Supreme Court bar, the U.S. Court of Claims, and numerous federal …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 108 … non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216