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Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did … properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … a village which embraces the entire territory of a town and operates principally as a village (see Village Law, … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… indicated they plan to initiate corrective action. … Town of Skaneateles Real Property Tax Exemption Administration …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … raised in the Town’s response letter. … Town of Aurora Real Property Acquisition and Sale 2018M64 …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not been … compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. … better disclosure explaining the economic benefits to New York’s taxpayers for sales of properties below their fair …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions … Town Town Assessor Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Opinion 94-12
… This opinion represents the views of the Office of the State … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate … lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 … without indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Cuyler – Town Clerk Operations (2017M-207)
… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Opinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … for lawful county purposes. 1989 Opns St Comp No. 89-29, p 69, generally discusses the authority of a municipality to …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town 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-112Agency Financial Reporting Package after Retirement Online
Agency Financial Reporting Package after Retirement Online
https://www.osc.ny.gov/files/retirement/retirement-online/pdf/agency-financial-reporting-package-user.pdfOpinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Town of Waterford - Town Clerk Collections (2018M-265)
… fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the 2016 and … Maintain receipts or another acceptable form of documentation for all collections that include the payer, … our comments on issues raised in the Town’s response letter. … Determine if collections in the Town Clerks Clerk …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Of the 278 property tax exemptions totaling $6.2 million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) … qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure accuracy. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Online Claiming for Authorized Users (OUF)
… Online Claiming for authorized users allows trusted partners … York State Comptroller’s Office of Unclaimed Funds (OUF) to upload third party claims, such as liens, levies and executions, to the unclaimed funds system. Trusted partners include, for …
https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-oufHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure that online … Update bank agreements. Use a dedicated computer for online banking. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21RFP#0001 – Online Financial Literacy Program
… The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in the … … The Office of the State Comptroller OSC is seeking an Online Financial Literacy Program as detailed in the …
https://www.osc.ny.gov/procurement/rfp-0001NYS Payroll Online Customer Satisfaction Survey
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https://www.osc.ny.gov/state-agencies/payroll/nyspo/survey