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Town of Waterford - Town Clerk Collections (2018M-265)
… was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to substantiate the date real property taxes were received could not be located. Key … acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Hyde Park Central School District - Fixed Assets (2019M-103)
… that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District … duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town 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 $4.9 … for the audit period totaled $45,654. Key Findings Real property taxes totaling nearly $1.9 million and fees totaling … Properly collect, record and deposit all real property taxes and Clerk fees intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesState Comptroller DiNapoli Releases State Audits
… 3,998 payments totaling $1,621,590 where either the homeowner or property was not eligible for the STAR property …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsLewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Steuben County – Court and Trust Funds (2024-C&T-4)
… 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Commissioner, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… through February 29, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county … are entrusted to the Commissioner for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an emergency situation. … Whether a town may regularly plow and sand a private road belonging to a disabled individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… $8.3 million from four leases at the World Trade Center (WTC) during the period June 2014 through November 2019. This …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD is a state … all real property it holds and full descriptions of properties that were disposed of. PAL also requires public authorities to dispose of properties for fair market value, with exceptions. When …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 92-5
… -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, … under which the municipality or school district receives fair and adequate consideration (see, e.g., Antonopoulou v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … therein...". We have interpreted similar authority in Village Law, §6-612 (and its predecessor statutes) to authorize a village board of trustees, upon discontinuing a village …
https://www.osc.ny.gov/legal-opinions/opinion-91-49DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… represents the smallest portion of overall revenue for local governments, it was the fastest growing source of … the pandemic – increasing more than 50% between 2019 and 2023, from $2.8 billion to $4.4 billion. Outside of New York … budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsOpinion 98-4
… Law, §554 in connection with correction of errors on tax rolls may be delegated to the county auditor or county … duties in connection with correction of errors on tax rolls, as provided in Real Property Tax Law, §554(9). At the … Laws of 1997, relates to the correction of errors on tax rolls. Subdivision 9 authorizes a tax levying body to …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … Town of Athens Town ClerkTax Collector 2018M41 …
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)
… 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, … 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-59Margaretville Central School District – Fund Balance (2015M-55)
Margaretville Central School District Fund Balance 2015M55
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55XII.4.F Proper Invoice – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides agencies with guidance regarding a proper … Invoice Date; Unique invoice number as described in Section 5.B – Unique Invoice Number Requirements of this … This section provides agencies with guidance regarding a proper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoice