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State Comptroller DiNapoli Releases Municipal Audits
… audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, … The clerk did not accurately record all real property tax collections and deposited some collections and … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsReal Estate Portfolio
… hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit covers … authority to maintain adequate inventory controls for its property and report annually on all property held. It also requires authorities to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… over the past three years, and as a result, the District's tax levies were higher than necessary. District officials … expenditures, funding needed reserves or reducing District property taxes. Develop procedures that require the use of …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mCity of Glen Cove – Budget Review (B7-14-16)
… City continues to finance operating expenditures, such as tax certiorari judgments and termination payments, with debt … budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal proceedings …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Village of Sinclairville – Water Operations (2014M-362)
… ensure that all overdue water bills were relevied on the property tax roll. Key Recommendations Periodically reconcile water …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of New Berlin – Ambulance Company Loan (2013M-22)
… for 2013 are $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024meLearning Videos and Resources
… Process Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Calendar of Events Property Type Tables Electronic Reporting Online Holder …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… of this Guide. Note: The effective date for use of new SFS Account Codes 60172, 60173, 60174, 60175, 60176, 60177, 60178, and 60179 is June 17, 2013. The new codes are retroactive to April 1, 2013 for purposes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 90-25
… a properly authorized contract for such rental exists. Property owners within a zone of assessment in a fire … within the district one or more zones in which the rate of tax for fire district purposes is, because of some special … which are not to be a general charge against all of the property of the fire district, and such amounts shall be …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 96-22
… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund … reserve fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of … projected increases in excess of five percent in the real property tax levy. A contingency and tax stabilization …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 97-18
… opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Wayne Central School District – Property Disposal (2021M-161)
… (Board) and District officials disposed of District property in a proper and cost effective manner. Key Findings … written policies and procedures over disposals of District property. We examined the District’s disposal of 15 school … (AEDs) and found District officials disposed of the property without exploring alternative disposal methods. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Real Estate Portfolio
… authority to maintain adequate inventory controls for its property and report annually on all property held. It also requires authorities to determine which property shall be disposed of and transfer or dispose of such …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioOpinion 91-62
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public … to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; … Law, §1-102(1) authorizes villages to sell and convey real property "as the purposes of the corporation may require". …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Comptroller DiNapoli Releases School Audits
… condition has been negatively impacted by commercial property owners’ successful tax certiorari claims. In 2007, district officials issued $194 million in debt to pay tax certiorari claims. The repayment of this debt started in …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… appropriations. The adopted budget relies on a 16 percent property tax increase to finance the general fund. The board passed a local law which allows the village to override the tax levy cap. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer … amounts paid on matured bearer serial bonds) ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting … of the required holding period. Article V of the Abandoned Property Law contains provisions which include as abandoned …
https://www.osc.ny.gov/legal-opinions/opinion-92-10