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Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Elba - Real Property Tax Exemptions (2018M-261)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… renewals but lacked periodic verification of reported farm income. Three veteran exemptions had an incorrect …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… report - pdf] Audit Objective Determine whether the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted … lacked supporting documentation necessary for the Assessors to determine that the building was essential to the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207DiNapoli 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 Constitutional Tax Limit CTL has more than doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli
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 … Whether it is necessary for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 98-4
… regarding the applications; rejecting or approving the application; making an order setting forth the corrected … and recommendation, together with copies of the application, to the designated official. Upon receipt of the … the correction. If the designated official denies the application, in whole or in part, he or she must transmit to …
https://www.osc.ny.gov/legal-opinions/opinion-98-4City of Mount Vernon – Budget Review (B21-6-3)
… Because the City has not filed its 2020 or 2021 tax cap forms, the City cannot be certain that the tax levy required … Constitutional Tax Limit and Real Property Tax Cap forms. …
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
… whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain … adequate supporting documentation such as applications, renewal forms, income support and military records, to verify …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-47
… Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Town of Alden – Town Clerk/Tax Collector (2024M-106)
… – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 90-42
… bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 88-65
… from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p 105 and 25 Opns St Comp, 1969, p 25, superseded. A municipality may adopt a … copy of a receipt or receipts pursuant to the "Freedom of Information Law" (Public Officers Law, §84, et seq. ) upon …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Village of Hempstead -- Budget Review (B7-15-7)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases Municipal & School Audits
… However, of the 150 total individuals auditors tested (125 selected employees and all 25 elected officials), 36 …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits