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Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… exemptions. Key Finding We reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and … exemptions are supported and continue to meet eligibility requirements. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown of Alden – Town Clerk/Tax Collector (2024M-106)
… Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported … action. … Determine whether the Town of Alden Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of New Hudson – Tax Collection (2021M-2)
… not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key Recommendation Remit all real … tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-47
… New York City Charter and Administrative Code ( L.K. 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 387, 1 L ed 2d 368). In rejecting the contention that … stated: "It is clear that a specific direction in the City's tax laws as to the duration of a tax lien must govern and …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli Announces State Contract and Payment Actions for April 2017
… Development Corporation $420,000 to Buffalo Bills Inc. for game day operations of the professional football team. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Opinion 90-42
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption …
https://www.osc.ny.gov/legal-opinions/opinion-90-42State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Cattaraugus County – Sexual Harassment Prevention (SHP) Training SHP … the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Opinion 88-65
… million or more persons. For purposes of this section, the term 'mortgagee' shall include every banking organization; … this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, trust company, savings bank, savings and loan …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Town of Milan - Town Clerk/Tax Collector (2018M-257)
… and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 … agreed with our recommendations and indicated they will take corrective action. … Determine whether the Town ClerkTax …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… whether the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … whether the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… veteran and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 … documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Opinion 2005-3
… , 97 Misc 2d 722, 412 NYS2d 100; see also, e.g., Bassett v Fish , 75 NY 303). Pertinent here, General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Town of Ulster – Town Assessor (2016M-361)
… exemption process for the period January 1, 2015 through August 25, 2016. Background The Town of Ulster is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Opinion 92-23
… into lease permitting the affixing of antennae to water storage tanks and the erection of a switching station near a … provides that a separate board of commissioners may sell or lease any real or personal property owned by, but not … property owned by a town improvement district, which does not have a separate board of commissioners, when the …
https://www.osc.ny.gov/legal-opinions/opinion-92-23