Search
Opinion 88-1
… Postal Service); (necessity of special act authorizing) REAL PROPERTY -- Conveyances Generally (of village parking … to "take, purchase, hold lease, sell and convey such real and personal property as the purposes of the corporation … General Municipal Law). Whether a given parcel of village real property is no longer needed for village purposes is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for … percentages of the average full valuation of taxable real estate of such … city …, less the amount to be raised by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 91-16
… measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption … PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-17
… Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of … or penalties, may be relevied with the next annual real property tax in accordance with the procedures … You ask whether a city may include in the next succeeding real property tax levy the amount of unpaid fees imposed upon …
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
… private equity, hedge funds, real estate and opportunistic strategies. Read more about the emerging manager program . …
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)
… Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: … Assessor Assessor is properly administering agricultural real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Opinion 89-29
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange … and conditions as shall be approved by such body, any real property owned by such... village ...; and any municipal corporation... may acquire or lease such real property as provided in this section. * * * [Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Review of Real Property Holdings for Disposal (Follow-Up)
… five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background … of Transportation (Department) was not reviewing its real property holdings to identify properties for sale or …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followJericho Water District – Water Use Charges (2013M-395)
… which was generated primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled … million, which were funded primarily with water rents and real property taxes. Key Findings We found that, except for …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … the required timeframe or as soon as possible. Remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Margaretville Central School District – Fund Balance (2015M-55)
… District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount … results and anticipated operations and avoid raising more real property taxes than necessary. … Margaretville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Town of Milo – Financial Condition (2020M-172)
… effectively manage the Town’s financial condition. More real property taxes and user fees were levied than needed to … one-time expenditures, needed reserves and/ or reducing real property taxes. Establish budgeting, fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Village of Monticello – Board Oversight (2013M-226)
… to fund operations, the amount owed to the Village for real property taxes, or the Village’s overall fiscal health. … are receiving all money that is due the Village – in fact, real property tax or utility payments and/or penalties … to implement procedures to ensure all revenues for real property taxes and utility charges, including penalties, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226School Tax Relief (STAR) Program (2012-MS-6)
… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from … for STAR exemptions. The STAR program lowers the school real property tax burden for homeowners, and makes up the … assessors do not have the ability to search the Office of Real Property Tax Services (ORPTS) database of existing STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 2009-2
… one-tenth of one percent of the full valuation of taxable real property in the area of the town outside of any … of one percent of the full valuation of the taxable real property in the area of the town outside of villages, … of one percent of the full valuation 3 of taxable real property in the area of the town outside of any villages …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 2009-2
Whether the threshold in town law which triggers the need to obtain the State Comptrollers approval for town water improvement
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Comptroller DiNapoli Releases Municipal Audits
… to spend funds to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed … and/or maintain exemption eligibility. Town of Elba – Real Property Tax Exemptions (Genesee County) Auditors … in compliance with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors reviewed …
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
… funds in the nation, we have built new opportunities for asset management with Emerging Managers and Minority- and …
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
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land … specified in leases. During our audit scope, PANYNJ’s Real Estate Department leased seven external spaces for its … have notified the municipality of this sub-lease and paid real property taxes. The other lease was for a garage as part …
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
… data that appears on the Open Book website . Overlapping Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - … statistics and pertinent information concerning overall real property tax rates of the State's municipalities. How to …
https://www.osc.ny.gov/local-government/publications/statistical-and-information