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Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … select real property tax exemptions. Key Findings The Assessor did not properly administer forest land, … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of New Hudson – Tax Collection (2021M-2)
… New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited accurately and in a timely manner, the Clerk … of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2DiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police … betrayal of the public’s trust and I thank District Attorney Carville and the New York State Police for their … so, he not only victimized the fine, selfless men and women volunteers of the Vernon Center Fire Department, but …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… A 58-year-old Binghamton woman, Joy LaBarr, was charged with stealing nearly $32,000 … A 58yearold Binghamton woman Joy LaBarr was charged with stealing nearly $32000 in …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… Fire District’s Board of Fire Commissioners was charged this morning with stealing nearly $240,000 in a scam that … which he later cashed for personal use. He was arraigned this morning in Shawangunk Town Court. “This fire district … Fire Districts Board of Fire Commissioners was charged this morning with stealing nearly $240000 in a scam that …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000School District Website Transparency (2021-MS-1)
… pdf ] We also released 13 letter reports to the following school districts: Beacon City [pdf] , Central Square Central … Central [pdf] . Audit Objective Determine whether the 13 school districts examined used their resources to maintain a … Determine whether the 13 school districts examined used their resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. “ESD has to be more transparent about the real estate transactions it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Real 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-andTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… before granting exemptions, retain documentation to support eligibility and periodically verify that those … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102DiNapoli Releases Economic Report on Greater Flushing Area
… . “But nearly two years ago, much of this growth came to a halt when the area was hit hard by the COVID-19 crisis. Signs …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… 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 recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Opinion 91-27
… §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede section 215 of the … by the County Law. County Law, §215(5) provides that when the board of supervisors determines that any county real … existence of an inconsistent charter provision, by itself, does not make section 215(6) of the County Law a special law …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees … property tax receipts totaling $128,000 were deposited up to 22 days late. The Clerk properly recorded, reported and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112