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Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Audit Objective Determine whether the Town Board (Board) used an adequate process to purchase and … acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value

… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little … said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining … PAL requirements and only published a detailed report on its real estate portfolio in December 2022 after the current …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …

https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)

Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables

https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-and

Opinion 94-12

… referendum, negotiate a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. … real property (cf. Town Law, §176[23], relating to the sale or "other disposition" of real or personal property of a …

https://www.osc.ny.gov/legal-opinions/opinion-94-12

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new … share of taxes. Town officials generally agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … to the Board for audit. Town officials agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Town of Cuyler – Town Clerk Operations (2017M-207)

… was to determine whether the Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207

Opinion 91-27

… NYS2d 82; see also Uniformed Firefighters Ass'n v City of New York , 50 NY2d 85, 428 NYS2d 197; cf . Farrington v …

https://www.osc.ny.gov/legal-opinions/opinion-91-27

Town of Wellsville – Budgeting (2021M-112)

… more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that … Town operations when these taxes were intended to fund highway operations. During our audit period, from 2018 … and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt budgets that more …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112

Opinion 90-30

… apply "to any mortgage granted to or made by the state of New York ... or any political subdivision of the state ...". …

https://www.osc.ny.gov/legal-opinions/opinion-90-30

Town of Waterford - Town Clerk Collections (2018M-265)

… report - pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key Findings The former Clerk did not: … form of payment. Make deposits of all collections intact, in a timely manner. Maintain payment stubs and postmarked …

https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265

Town of Lexington – Town Clerk (2017M-188)

… in a timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. … Town of Lexington …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

audit town sempronius

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Opinion 99-6

… This opinion represents the views of the Office of the State Comptroller at the time it was … (issuance in anticipation of payments in lieu of taxes) SCHOOL DISTRICTS -- Finances (issuance of revenue … , 30 Misc 2d 534, 241 NYS2d 339). Therefore, it is our opinion that a school district may not issue RANs or TANs …

https://www.osc.ny.gov/legal-opinions/opinion-99-6