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Opinion 90-37
… §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real … village real property based upon a determination that the proposed use of property by the higher offeror, although … duty to secure the best price obtainable in their judgment or the most beneficial terms in the public interest …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did … an annual accounting to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 … (Treasurer) within the required timeframes. Accurately record and report real property tax collections. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property … campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate … a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens … support and military records) to verify eligibility. Key Recommendations The Assessor should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… and recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Richford - Town Clerk/Tax Collector (2019M-236)
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-236Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Opinion 97-3
… 1994, ch 532, §11). Chapter 602 also contains a series of transitional provisions relating to the enforcement of taxes … to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of chapter 602 generally provide that … it is our opinion that, until December 31, 1999, the transitional provisions of chapter 602 authorize villages …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Where New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
The pandemic caused a dramatic drop in riders and ridership revenue for transit systems across the country, and the MTA was hit particularly hard.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-fiscal-pressures.pdfNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… prior year, which will cost the city $1.2 billion in lost tax revenues in City Fiscal Year (CFY) 2021. “The tourism … the city. Industry Relief and Outlook The most substantial federal relief program to aid businesses was the Paycheck … and hotels (11.7 percent). Significant standalone federal grants programs have also been created for …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Rockland County - Sale of Estate Real Property (2019M-233)
… Engage a professional appraisal service prior to listing estate real property for sale. County officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233DiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… by stealing over $300,000 in money meant to protect his community,” DiNapoli said. “This crime was a serious betrayal … of the Vernon Center Fire Department, but the entire community they serve. I would like to thank the New York … it undermines the safety and confidence of an entire community. The New York State Police will continue to work …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… she will answer for her crimes.” LaBarr’s father-in-law, Jack Burnett, retired in 2006 from the Binghamton Housing …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsSchool District Website Transparency (2021-MS-1)
… readily available information to make informed decisions. For the 13 districts we examined: Six did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1DiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… not blind faith in Mr. Denardo. Thanks to the hard work of my office and District Attorney Carnright, this alleged …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Opinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and