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Opinion 88-1
… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … amount of real property taxes that may be imposed annually by counties, cities and villages. Insofar as here relevant, … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-17
… the service (1992 Opns St Comp No. 92-40, p 103; see also New York Telephone v City of Amsterdam, 200 AD2d 315, 613 NYS2d … constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer Authority, …
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… “The emerging manager program increases our access to investment opportunities and broadens the pool of talented investment managers who want to do business with the state … to the program will help strengthen the Fund’s overall investment strategy on behalf of the more than one million …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programTown of North Salem - Agricultural Exemptions (2018M-194)
… Two of these exemptions lacked proper documentation and the remaining one was granted even though the 10-year … when required, with proper supporting documentation and meet eligibility requirements before granting exemptions. … expired. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Jericho Water District – Water Use Charges (2013M-395)
… primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled approximately … were funded primarily with water rents and real property taxes. Key Findings We found that, except for minor …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and adopting the annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Margaretville Central School District – Fund Balance (2015M-55)
… benefits District taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55School Tax Relief (STAR) Program (2012-MS-6)
… number of exemptions to individuals or entities not eligible to receive them. Our tests of one class of … STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property … New York State does not aggressively partner with other states to identify individuals who improperly claim a STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Village of Monticello – Board Oversight (2013M-226)
… Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees … to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding … monitor financial operations of the Village. Require the Treasurer to ensure all accounting records are up-to-date and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Opinion 2009-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … improvement, is based on the total cost of the improvement or only on the amount of the improvement to be financed by …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the … total estimated cost of the improvement, including amounts to be financed both by the issuance of obligations and from …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Comptroller DiNapoli Releases Municipal Audits
… and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … maintain a Board member’s property with no lease agreement in place. The work performed raises potential issues under … The New York State Constitution, because no contract was in place at the time. The constitution generally prohibits …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… New York State Common Retirement Fund (Fund) assets managed by Minority and Women-Owned Business … in the nation, we have built new opportunities for asset management with Emerging Managers and Minority- and … works with 176 emerging managers, 75% of which are MWBEs. Under the MWBE Asset Management and Financial Institution …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … that the taxing authorities where the leased properties are located are properly notified of the property uses and of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andStatistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt … - Sewer debt exclusions are not automatically granted to municipalities. This 16 page publication describes the …
https://www.osc.ny.gov/local-government/publications/statistical-and-information