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Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial …
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)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they … of funds increases significantly. Properly deposit all real property tax collections in accordance with New York …
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)
… (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the … Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-47
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement … of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens … Village Law are now contained within Article 14 of the Real Property Tax Law. Similar to the provisions of the New …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 90-42
… -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-42State Comptroller DiNapoli Releases Municipal & School Audits
… for 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … the required timeframes; or accurately record and report real property tax collections. Wallkill Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hempstead -- Budget Review (B7-15-7)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a … to use the tax stabilization reserve to lessen the real property tax levy. … Village of Hempstead Budget Review …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Opinion 88-65
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must … collecting officers is governed by section 986(1) of the Real Property Tax Law which states, in part, the following: …
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 … one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the …
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)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … to initiate corrective action. … Determine whether select real property tax exemptions are properly supported by …
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)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … to initiate corrective action. … Determine whether select real property tax exemptions are properly supported by …
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)
… report - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by … in the Town’s response letter. … Determine whether select real property tax exemptions are properly supported by …
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)
… the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted … Assessors did not review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by … the Town Assessors are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207DiNapoli Announces State Contract and Payment Actions for April 2017
… Children's Aid Society; and $1.7 million to Long Island Gay and Lesbian Youth Inc. $1.4 million for four health …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Opinion 2005-3
… PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by … Alternatively, you ask whether a school district may lease real property to a private firm, in exchange for the … of a “municipal corporation” to, inter alia , acquire real property for or incidental to the construction or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Town of Ulster – Town Assessor (2016M-361)
… The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight … documentation is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Opinion 92-23
… of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease … permit a mobile communications company to use a portion of real property of the district which is not needed for … (1) May the water district lease a portion of its real property which is in active use? (2) Would a lease which …
https://www.osc.ny.gov/legal-opinions/opinion-92-23NYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) and opportunistic strategy alternatives and real assets (0.6 percent). DiNapoli initiated quarterly … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-results