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DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… of the New York and Florida bars, the U.S. Supreme Court bar, the U.S. Court of Claims, and numerous federal district … He is a member of the Maryland and Washington D.C. bar associations and the bar of the U.S. Supreme Court. … State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown of New Hudson – Tax Collection (2021M-2)
… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town 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 89-5
… Laws of New York, Book 7B, CPLR, §6501, p 438). The notice is filed with the clerk of any county where the property affected is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-52
… with the same party during the remainder of the fiscal year. 2. Notwithstanding the provisions of subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady … and water rent collection process so that one individual is not responsible for receiving, recording and depositing … and water rent payments that ensures each payment received is properly recorded, including appropriate interest and …
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)
… delinquent loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108DiNapoli Announces State Contract and Payment Actions for April 2017
… $4 million to Bronx Lebanon Hospital Center; and $3.2 million to Glens Falls Hospital. $6 million for three … $5.4 million with Bette & Cring LLC for Schenectady Rail Station rehab, Schenectady County. $3.3 million with Mark … Train Hall Developer LLC for Farley Building Empire Station Project, Manhattan. $10.9 million to American Dairy …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Opinion 88-9
Whether a separate board of commissioners of a water district governed by article 13 of the Town Law 210216 needs the approval of the town board before it may acquire real property on behalf of the district
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close to reaching their … local governments are in a challenging financial position and have no room for error,” said DiNapoli. “The … Tax Limit must be vigilant about their short- and long-term budgeting. It is critical they take steps to …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village fire department. VILLAGE LAW, §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1: A village may not … benevolent association established by special act of the State Legislature for the purpose of receiving foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Real 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
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … §198[12]) PERSONAL PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- … the provider of lighting to the district. In addition, you state that the town board believes that it would be in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15City of Mount Vernon – Budget Review (B21-6-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees … are unsupported and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … advisory legal opinions involving issues arising under the State Constitution and State statutes having general applicability to municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … before granting exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s …
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)
Determine 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)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
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)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242