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Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… funds exemptions or four additional properties receiving senior citizens exemptions. As a result, the owners may have …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… created to provide shared educational programs and services to 15 components school districts. BOCES is … did not ascertain whether purchasing was an option and, if so, analyze whether purchasing, rather than leasing, …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown 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-112Opinion 90-30
… for recording by the mortgagor. A county social services official who presents for recording a satisfaction of a … Social Services Law, §106 provides that a social services official responsible for the administration of assistance or … Services Law, however, provides that a social services official is not subject to any fee "for ... recording any …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 99-6
… within "the possession, custody or control of any officer, agent, or agency of the state" (see Smith v Levitt , 30 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… applicants provided documentation required to grant an exemption or maintain the documentation. Of the 278 property … needed to verify eligibility and the Assessor’s exemption calculation. Because each exemption impacts the tax roll, a miscalculated or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Town of Waterford - Town Clerk Collections (2018M-265)
… that include the payer, purpose, amount, date of receipt and form of payment. Make deposits of all collections …
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)
… Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, … 10, 2016. Background The Town of Lexington is located in Greene County and is governed by an elected five-member … $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeOpinion 89-5
… ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW … notice of pendency is filed without payment of additional fee pursuant to CPLR, §8018(d). CPLR, §8021 provides that a … CPLR, §8021 provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Town of Athens - Town Clerk/Tax Collector (2018M-41)
… taxes were not always deposited within the required timeframes. Clerk fees collected during five months of our …
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)
… for refunds of real property taxes. The District does not have a written, comprehensive multiyear financial plan for … Recommendations Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and available fund balance as financing sources for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 88-52
Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure requirements of General Municipal Law 803 prior to the sale
https://www.osc.ny.gov/legal-opinions/opinion-88-52Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds … $268,500 and in the 2011-12 fiscal year the Village had combined appropriations of $312,000. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232City of Oswego – Community Development (2015M-108)
… $41 million. Key Findings The Community Development Department did not routinely obtain information showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of … entity. Key Recommendations Follow the Department’s loan guidelines for monitoring job creation and enforcing …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Opinion 88-9
… of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9