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Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale 2018M64 …
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)
… Audit Objective Determine whether the Town Assessor properly administered select real property … records) to verify eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
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) 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 …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees … May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. … property tax receipts totaling $128,000 were deposited up to 22 days late. The Clerk properly recorded, reported and …
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
… properties as part of a strategic land acquisition program funded through the second phase of the state’s …
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)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Wellsville – Budgeting (2021M-112)
… The Board gave taxpayers the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our … through 2021, the Board levied additional real property taxes in each general fund (town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Opinion 94-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the parcel to a not-for-profit association which intends, at its own expense, to construct, maintain and operate a … that the property is needed for fire district purposes at some future date (see 1992 Opns St Comp No. 92-23, p 57). …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Town of Waterford - Town Clerk Collections (2018M-265)
… the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key … and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and … receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, remitted and reported all money in …
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)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 …
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 … by a non-charter county to an historical association. You state that the county has commenced eminent domain … the eminent domain proceedings with the association. You state that the county district paid $10,500 to acquire these …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Town of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and … payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 99-6
… out of "moneys appropriated by the legislature" for the payment of taxes on State-owned lands ( id .). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Assessor: Granted exemptions without applications, renewal forms or supporting documentation. Granted an ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… not report the transfer of all property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215