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Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 96 - 11
… terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 97-3
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 91-62
… of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, … village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State … since there is no constitutional bar to a village making a gift of unneeded real property to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 89-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You … individuals. This Office has expressed the opinion that payment of additional compensation to a public officer beyond …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Town of Richford - Town Clerk/Tax Collector (2019M-236)
… were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… of the ten recommendations included in our initial report, Selected Controls Over the Property Tax Assessment … properties of more than three units; Class 3, most utility properties; and Class 4, commercial and industrial … addressing the problems we identified in the initial audit report. Of the ten audit recommendations, three were …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Opinion 91-27
… public bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not … These opinions were based on our analysis of a county's home rule power under section 10(1)(i) of the Municipal Home Rule Law. Section 10(1)(i) provides that a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Opinion 94-12
… without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit association, if it is … operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or … district property. You state that the fire district owns a vacant parcel of real property which it intends, in the …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Agencies Bulletin No. 2107.1
… This Bulletin Supersedes Payroll Bulletin No. 2107 Purpose: The … this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21071-schedule-agency-payroll-submission-and-availability-reports-and-filesA Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and … are demanding real change. Acknowledging systemic racism is a start. The next step is tangible, comprehensive action. Change to address racial …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydRockland County - Sale of Estate Real Property (2019M-233)
… [read complete report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Opinion 90-30
… of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL … is not liable for any such fee. This is in reply to your letter concerning fees for recording satisfactions of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-52
… of a not-for-profit corporation which purchases real property from county) -- Interest in Contract (community … of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with … of a not-for-profit corporation which purchases real property from county) -- Real Property (community college …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli Announces State Contract and Payment Actions for June 2015
… and Community Supervision $52.8 million with Erie County Medical Center Corporation for inmate health services. $40 … pavement rehabilitation and reconstruction in the city of Albany. $5.6 million with Rifenburg Construction Inc. for … to Morrisville Auxiliary Corporation at Morrisville State College for equine drug testing. Department of Health $49.8 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Real Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the … receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , Cherry … whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4