Search

Town of Richford - Town Clerk/Tax Collector (2019M-236)

… and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees … the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited … accumulated to more than $250. Key Recommendations Remit real property tax collections and clerk fees to the …

https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236

DiNapoli: IDA Report Shows Tax Break Growth Slows

… region suffered a decline in job creation for the fourth straight year; The Long Island (812), Finger Lakes (750) and …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slows

Compliance With Executive Order 95 (Open Data) (Follow-Up)

… initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2019-S-39 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of …

https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-follow

Opinion 96-2

… so long as no contrary intention is clearly indicated" (citation omitted; Grayson v Town of Huntington , 144 Misc 2d …

https://www.osc.ny.gov/legal-opinions/opinion-96-2

OSC's Online Government Accounting Schools

… 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School … with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …

https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schools

Rockland County - Sale of Estate Real Property (2019M-233)

… report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

Gorham-Middlesex Central School District – Online Banking Access (2022M-179)

… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179

Huntington Union Free School District – Online Banking (2022M-178)

audit school huntington online banking

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

Administration and Collection of Real Estate Transfer Taxes

… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and … from 848,608 RETT tax returns. As of June 2018, 57 New York counties remit RETT information to the Department in …

https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes

Town of Deerpark – Real Property Tax Collections (2017M-277)

… Purpose of Audit The purpose of our audit was to determine whether the Town … is located in Orange County. The Town, which is governed by an elected five-member Town Board, has a population of approximately 7,900. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Opinion 96-1

… subject to consent of the State Comptroller. May 17, 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian …

https://www.osc.ny.gov/legal-opinions/opinion-96-1

Opinion 97-3

… property taxes (see McKinney's 1993 Session Laws of New York, pp. 2699, 2910). In general, the provisions of …

https://www.osc.ny.gov/legal-opinions/opinion-97-3

Online Services Enrollment Instructions

This guide provides step-by-step instructions for creating an online account.

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/EnrollmentInstructions.pdf

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… complete report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials … planned to initiate corrective action. … Determine whether Beaver River Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Opinion 91-62

… of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, … village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State … since there is no constitutional bar to a village making a gift of unneeded real property to a school district public …

https://www.osc.ny.gov/legal-opinions/opinion-91-62

Opinion 89-7

… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS …

https://www.osc.ny.gov/legal-opinions/opinion-89-7

Village Official Heading to Prison for Stealing More Than $100,000

… Oswego County District Attorney Gregory Oakes announced today that Margaret Bailey, the former clerk-treasurer of the … crime calls for state prison, which is what she received today.” Bailey used various village accounts to write … DiNapoli and Oswego County DA Gregory Oakes announced today that Margaret Bailey the former clerktreasurer of the …

https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180