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Town of Westfield - Real Property Acquisition (2019M-119)
… Determine whether Town officials properly acquired real property for a Town purpose. Key Findings Although the … of property. Obtain one or more independent appraisals on real property the Town intends to purchase or sell to help … … Determine whether Town officials properly acquired real property for a Town purpose …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York State … “It has been a professional pleasure to help guide real estate investments for the state’s pension fund,” Peirez …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown of Athens - Town Clerk/Tax Collector (2018M-41)
… and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and … Supervisor between four to six weeks later. Clerk fees and real property taxes were not always deposited within the … after receipt. In 2016, the Clerk deposited $37,036 in real property taxes from between one to 24 days after …
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 89-5
… of pendency if the notice affects more than one parcel of real property. You ask if a county clerk may charge … of pendency if the notice affects more than one parcel of real property. A notice of pendency may be filed in any … the title to, or the possession, use or enjoyment of, real property (Civil Practice Law & Rules [CPLR], §6501; 5303 …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-52
… directors of a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community … directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with … directors of a not-for-profit corporation which purchases real property from county) -- Real Property (community …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for … all claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
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)
… loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … (OCRC) but does not have the authority to make a gift of real property to a private entity. Key Recommendations Follow … to write off these loans. Refrain from making gifts of real property to OCRC. … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Opinion 88-9
… -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board) … DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board) TOWN … by article 13 of the Town Law the authority to purchase real property in connection with an increase or improvement …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government can raise in a single … and can be overridden. The CTL limits the total amount of real property taxes a local government can raise in a single … Because the CTL is a percentage of the five-year-average real property value, economic forces that affect real …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally (consideration … exempt firefighters' benevolent association to use village real property, or convey title to village real property, …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Announces State Contract and Payment Actions for April 2017
… Children's Aid Society; and $1.7 million to Long Island Gay and Lesbian Youth Inc. $1.4 million for four health …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Real 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 - … [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-andOpinion 2001-15
… number of "resident owners"; that is, individual owners of real property who have established a domicile within the … which "shall be signed by resident owners of taxable real property aggregating at least one-half of all taxable real property of the district owned by resident owners …" and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15City of Mount Vernon – Budget Review (B21-6-3)
… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are … to maintain fund balance at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Opinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If … county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… whether the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242