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Opinion 91-54
… LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property … the village) TAXES -- Occupancy Tax (authority of village to impose on renters of real property) -- Income Tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-542021 Financial Condition Report – 2021 Financial Condition Report
… demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic shutdown on the State’s financial plan was … Report can help New Yorkers better understand the impacts of the COVID-19 pandemic, the ongoing risks and challenges, …
https://www.osc.ny.gov/reports/finance/2021-fcrTown of Richford - Town Clerk/Tax Collector (2019M-236)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely … Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling $2,604 were not remitted to the … Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Property Tax Exemptions
This report examines the amount and variety of property tax exemptions in New York State outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-tax-exemptions.pdfOpinion 93-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … applied is whether the improvement generally enhances the value of the property ( Sheldon v Town of Highlands , 153 …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… real property taxes. Key Findings The Board: Did not ensure all disbursements were approved before payment and … were supported and for proper purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
… Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… strain on its capital plan to update and repair the transit system. This has to be achieved against broad … is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be as high as $4.6 billion in 2026 if the MTA’s unspecified gap-closing program falls short …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription2015.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdfOpinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 98-4
… that, "except as otherwise provided by law", every claim for the payment of money must be audited by the county …
https://www.osc.ny.gov/legal-opinions/opinion-98-4New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
Since the onset of the COVID19 pandemic New Yorkers have seen how the fiscal and policy resources of the federal government can help in times of real need
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking … The Board did not compare financial transactions listed on bank statements and canceled check images with the amounts … recorded by the Treasurer or compare cash balances on bank statements with the cash balances reported by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsVillage of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231State Comptroller DiNapoli Releases Year-End Accomplishments
… York State Common Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. … the State Fiscal Year 2012-2013 at an all-time high value of $160.7 billion, with a 10.4 percent return. Noted an independent analysis of the pension fund by Funston Advisory Services praised …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsDiNapoli Announces State Contract and Payment Actions for May 2015
… the playing field is level and taxpayers get the best value for their money. These independent audits also help … to provide current information about the number and types of contracts and payments by the state. This builds on his … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… farm income. Three veteran exemptions had an incorrect ownership or residential percentage used in calculating the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163