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Opinion 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-91-62Opinion 92-10
… by a public corporation to a "resident" as the owner or former owner of a "security" is deemed abandoned property if such … ..." For the purposes of section 501, the holder or owner of a security or the payee of an amount is deemed to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The … not use an appropriate process when selling and acquiring property, resulting in the likely expenditure of more money … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Glossary
… requirements. Claim Notification to the NYS Office of Unclaimed Funds requesting payment for monies being held by … effort by the company to contact the rightful owner of an unclaimed fund before it is sent to the state. Section 1422 … to publish in newspapers based on what property types are unclaimed. Electronic Reporting ( NYCD ) New York State …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryPopulation Data, Resources and Publications
… as are the costs of living and doing business there. Current unemployment is below 5 percent in most of the … Find data resources and publications related to current and historical population data for New Yorks counties …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsClaim Submitted—What’s Next?
… Checks arrive in a perforated envelope, similar to a W-2 tax form or paycheck, from the Office of the New York State … have to file a new claim. Taxes and Interest If your property was originally interest bearing, such as a savings … for up to five years from the date we receive your property. If your payment earned interest, or involves a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextComptroller DiNapoli Releases Municipal Audits
… million in 2018. Furthermore, officials increased the real property tax levy in each of the five completed years reviewed while …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… The district’s proposed budget complies with the property tax levy limit. Churchville-Chili Central School District – …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… behalf of the village including more than $2,000 in real property tax payments and nearly $2,000 in water rents and building …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftCity of Long Beach – Budget Review (B7-14-12)
… City Council. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWaverly Central School District – Financial Condition (2013M-148)
… balance to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Liberty Central School District – Budget Review (B4-13-4)
… balance. The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Shelter Island Union Free School District –Financial Condition (2014M-132)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Comptroller DiNapoli Releases Municipal Audits
… letter. The city’s proposed budget complies with the property tax levy limit. For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Town of Rensselaerville – Financial Operations (2012M-168)
… occurred because the Town did not properly account for property and sales tax revenue. The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… were approximately $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… York also contains detailed revenue, spending, debt and property tax cap information for 3,100 local governments, going back …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcom