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Opinion 89-64

… NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing … terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …

https://www.osc.ny.gov/legal-opinions/opinion-89-64

DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value

… The State’s Empire State Development agency (ESD) has not been meeting … the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … disclosure explaining the economic benefits to New York’s taxpayers for sales of properties below their fair market …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below

Town 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-102

Real 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)

… rates by class of property. Other Resources: Read the FAQs for Overlapping Real Property Tax Tables Table 1 - … 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-and

Opinion 94-12

… a fire district to lease portions of its real property not required for fire district purposes. Section 176(14) does not … exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, p 57; 27 Opns St Comp, 1971, p 175). Further, … of the property and soliciting price quotations from several prospective lessees or obtaining a professional …

https://www.osc.ny.gov/legal-opinions/opinion-94-12

Town of Cuyler – Town Clerk Operations (2017M-207)

… by an elected five-member Town Board. The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s … clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to 22 days … 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-207

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections … real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Opinion 91-27

… Co. v Blais , 30 NY2d 48, 330 NYS2d 336; Downey v Motor Vehicle Accident Indem. Corp. , 43 AD2d 168, 350 NYS2d 821). …

https://www.osc.ny.gov/legal-opinions/opinion-91-27

Town of Wellsville – Budgeting (2021M-112)

… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… Town of Skaneateles Real Property Tax Exemption Administration …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 million lacked one or more pieces …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Town of Waterford - Town Clerk Collections (2018M-265)

… in a timely manner. Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and …

https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265

Town of Lexington – Town Clerk (2017M-188)

… in a timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Opinion 90-30

… This opinion represents the views of the Office of the State Comptroller at the time … §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is the mortgagee but the satisfaction of the mortgage is …

https://www.osc.ny.gov/legal-opinions/opinion-90-30

Opinion 99-6

… pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue revenue … Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu … have an existence separate and apart from the State, even though they exercise governmental functions (see …

https://www.osc.ny.gov/legal-opinions/opinion-99-6

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee

… as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also … pleasure to help guide real estate investments for the state’s pension fund,” Peirez said. “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committee