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Opinion 91-54
… delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 … of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell , 119 Misc 2d 449, 463 NYS2d 384; see also Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209State Agencies Bulletin No. 2107
… Purpose: The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … last day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2107-schedule-agency-payroll-submission-and-availability-reports-and-filesAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… electronic submission) at the time of our audit, of which only a small portion was entered into an electronic system …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections in the city’s 2023-24 proposed budget are reasonable. However, certain revenue and … service and maintenance to vehicles the company did not own or could not provide support for; $11,258 for Christmas …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsReal Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceOpinion 96-2
… the library district would not be a "special district" only because the "ad valorem levy" authorized by the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4DiNapoli: Gaming Commission Slow to Collect Casino Fees
… of their gaming revenues to the state, and tribe/nation casino payments are defined in compacts. Commission officials … None of that money has been collected from the Rivers Casino & Resort, the Lago Resort & Casino, Resorts World, or the Tioga Downs Casino. In November …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesOpinion 96 - 11
… on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of … (see, e.g., Opn No. 81-5, supra), the town board, when selling unneeded real property, has a fiduciary duty to …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Sexual Harassment Policy for the Office of the State Comptroller
… he/she can file a “Charge of Discrimination.” The EEOC has district, area, and field offices where complaints can be …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Tax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfOpinion 91-62
… may require". Section 1-102 does not expressly state that only property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… the CAMA system did not always include the user ID of the official requesting the change or the official executing the change. Key Finding We found that DOF …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followTown of Richford - Town Clerk/Tax Collector (2019M-236)
… totaling $690,961 were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Opinion 89-7
… see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Town 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-263