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Opinion 88-9
… respect to any district purpose which may be initiated without petition, the town board shall call a hearing in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Agencies Bulletin No. 1763
… checks originally issued in calendar year 2018. Background Abandoned Property Law §102 requires that uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksState Agencies Bulletin No. 1763.1
… issued in calendar year 2018 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17631-outreach-escheatment-2018-uncashed-payroll-checksState Agencies Bulletin No. 1858.1
… issued in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned property after one year. Abandoned Property Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksLewis County – Court and Trust Funds (2024-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer generally established …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… controls to safeguard and account for court and trust funds for the period January 1, 2022 through February 29, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner generally established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of subscription service you describe. In the absence of State legislative authority, it remains to be determined … note that the provisions of FOIL govern access to existing records and the fees that may be charged for copies thereof, …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 2010-1
… to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the … Law § 7-730 (4) (a) provides that, before a village planning board may approve a subdivision plat containing … the subdivision plat must show, when required by the planning board, a park or parks suitably located for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the … Law § 7-730 (4) (a) provides that, before a village planning board may approve a subdivision plat containing … the subdivision plat must show, when required by the planning board, a park or parks suitably located for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… in restitution for dodging her personal town and county tax payments over several years. Sheppard pleaded guilty … her the right to tinker with public records and delay her tax payments,” DiNapoli said. “I thank District Attorney … since 2011. The audit of DePeyster’s town clerk and tax collection is pending. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Transactions exempt from PBT include sales to federal, state, and local governments and sales of certain types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOpinion 97-5
… include a highway, road, avenue, lane or alley "which the public have a right to use" (see also NY Const, article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… of two sampled airport system leases, we found that a property leased from a municipality for future development of … notified the municipality of this sub-lease and paid real property taxes. The other lease was for a garage as part of … are properly notified of the property uses and of PANYNJ’s tax-exempt status. … To determine whether the Port Authority …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOpinion 90-59
… This Office has previously stated that since town property is acquired only for proper town purposes, it may … a municipality from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use of municipal property for the benefit of private parties unless it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Tax Levies and Tax Rates - Supplementary Information for 2003
Explanation of Tables for Tax Levies and Tax Rates for 2003
https://www.osc.ny.gov/files/local-government/data/pdf/suppinfo.pdfTax Levies and Tax Rates - Supplementary Information for 2004
Explanation of Tables for Tax Levies and Tax Rates for 2004
https://www.osc.ny.gov/files/local-government/data/pdf/narrative.pdfTax Levies and Tax Rates - Supplementary Information for 2005
Explanation of Tables for Tax Levies and Tax Rates for 2005
https://www.osc.ny.gov/files/local-government/data/pdf/narrative05.pdfTax Levies and Tax Rates - Supplementary Information for 2006
Explanation of Tables for Tax Levies and Tax Rates for 2006
https://www.osc.ny.gov/files/local-government/data/pdf/narrative06.pdf