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Opinion 92-18

… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation … of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of solid waste generation fee as assessment) REFUSE AND GARBAGE -- Solid Waste Facility (financing through …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

State Comptroller DiNapoli Releases Municipal Audits

… 125 real property tax exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … made during the audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

Village of East Hampton – Information Technology (2015M-187)

… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period August 1, … 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year

… Property tax levy growth for school districts and 10 of the state’s … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or … growth is expressed as a percentage.  List of allowable tax levy growth factors for all local governments Property …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

DiNapoli: School District Tax Levy Cap at 2%

… Property tax levy growth for New York’s school districts and 10 cities … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or … year end. “For the fourth year in a row, the property tax levy for school districts and 10 cities will be capped at …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percent

Opinion 2002-15

… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15

Opinion 2002-15

… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0

Opinion 2003-6

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Part-Town Charges (raising … includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town … of the Town Law, are subject to taxation for the operation and maintenance of the town police department. Taxable …

https://www.osc.ny.gov/legal-opinions/opinion-2003-6

Local Government – 2022 Financial Condition Report

… largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of … $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total revenue … fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties …

https://www.osc.ny.gov/reports/finance/2022-fcr/local-government

DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis

… to HCR. While HCR has developed some controls to monitor compliance with inspection standards, improvements are …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisis

Opinion 93-21

… sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): If a board of …

https://www.osc.ny.gov/legal-opinions/opinion-93-21

DiNapoli Finds Slow Property Tax Growth for Local Governments

… prior. However, preliminary analysis of the new tax freeze compliance forms indicates that, in fact, the number of …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governments

Opinion 91-16

… however, generally connotes items such as illustrations, maps, pictures, and varying arrangements of lines of unequal …

https://www.osc.ny.gov/legal-opinions/opinion-91-16

Opinion 88-47

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is not barred by … Whether a sixyear statute of limitations would bar the enforcement of outstanding …

https://www.osc.ny.gov/legal-opinions/opinion-88-47

Opinion 91-41

… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by … specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The … tax increases is not one of the specific listed questions in Town Law, §81. Further, although Town Law, §81(1)(e) …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department … Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Village of Suffern – Budget Review (B8-15-13)

… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Wayne County Court and Trust Funds (2022-C&T-1)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1

Orleans County – Court and Trust Funds (2024-C&T-6)

… Treasurer should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person entitled to …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6