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Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 108 … non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… exemptions. Key Findings We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, … accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Westfield - Real Property Acquisition (2019M-119)
… all suitable options and long-term implications prior to the acquisition of property. Obtain one or more … independent appraisals on real property the Town intends to purchase or sell to help ensure the price is reasonable. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119City of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected … The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Opinion 89-5
… LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a notice of pendency if the … one parcel of real property. You ask if a county clerk may charge additional fees for the filing of a notice of pendency …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-52
… the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (community college officers and employees who are directors of a … real property from county) -- Interest in Contract (community college officers and employees who are directors of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of our audit was to examine disbursements and the real property tax and water rent billings and collections for the period … claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted for. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Opinion 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-88-9DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more … Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government can raise in a single … position.” New York has two primary mechanisms that limit how much a municipality can raise in property taxes. The …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 94-18
… in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private not-for-profit … required) FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire … Legislature for the purpose of receiving foreign fire insurance tax moneys. Not-For-Profit Corporation Law, §1402 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18City of Mount Vernon – Budget Review (B21-6-3)
… the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings Significant … not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax levy of … and make any needed budget amendments if revenues fall short of estimates. Monitor overtime, health insurance and …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate … … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2001-15
… (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) … is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 98-4
Which county officer is the official to whom the county tax levying body authorizes to perform duties in connection with correction of errors on tax rolls
https://www.osc.ny.gov/legal-opinions/opinion-98-4Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… [read complete report - pdf] Audit Objective Determine whether the Board … purposes. Annually audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 … Village of Deposit Nonpayroll Disbursements and Real Property Tax …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax … have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation on file for four …
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)
… exemptions. Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found … exemptions are supported and continue to meet eligibility requirements. Town officials agreed with our findings and …
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)
… tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230