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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-236DiNapoli: IDA Report Shows Tax Break Growth Slows
… Island led the downstate regions with 51,632 jobs; The Finger Lakes, Western New York, Southern Tier and Mohawk Valley … for the fourth straight year; The Long Island (812), Finger Lakes (750) and Western New York (736) regions had the …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… covering the period March 11, 2013 through December 6, 2019, was to determine whether OGS was complying with EO …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followOpinion 96-2
… This opinion represents the views of the Office of the State … and maintenance, of a special district improvement or service, but not including any charge imposed by or on behalf … improvement districts]; Town Law, art. 11-A [joint fire districts]). It is well settled, however, that "a …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Online Services for Local Government
… Account Code Look-up Allows users to look up account codes used in governmental accounting and reporting. … financial data from 1996 to present of two types of summary level data and expenditures by object. Fiscal Stress …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentOSC'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 …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOnline 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.pdfRockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party appraisal. Key … a professional appraisal service prior to listing estate real property for sale. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Administration and Collection of Real Estate Transfer Taxes
… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesTown of Deerpark – Real Property Tax Collections (2017M-277)
… as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 … perform monthly bank reconciliations. … Town of Deerpark Real Property Tax Collections 2017M277 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Opinion 96-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and has within the town boundaries State lands assessed at more than 10% of the total assessed valuation of the town, … 2000 Daniel T. Smith, Esq., Attorney for the Fire District Indian Lake Fire District No. 2 … Whether approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… duties of or establish adequate compensating controls over a senior account clerk/tax collector (clerk) who is … or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate the … and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andOpinion 91-62
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public … §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may transfer a building to a school district … for village purposes. You ask whether a village, by local law, may transfer a building to a school district …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … No. 83-158, p 199; see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Agency Financial Reporting Package after Retirement Online
Agency Financial Reporting Package after Retirement Online
https://www.osc.ny.gov/files/retirement/retirement-online/pdf/agency-financial-reporting-package-user.pdfVillage Official Heading to Prison for Stealing More Than $100,000
… restitution. “Fleecing your community and your neighbors for five years is appalling,” said DiNapoli. “Thankfully, this former official is heading to prison for her actions and will serve as an example of what happens … enforcement, District Attorney Oakes and the State Police, for their diligence and Albion town officials for acting …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Town 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-180Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did … properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … a village which embraces the entire territory of a town and operates principally as a village (see Village Law, … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64