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DiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… Help States and Localities Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Wellsville – Budgeting (2021M-112)
… improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Opinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is … 1971, p 175). Further, although there is no statutory requirement that bids be obtained, fire district officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Town 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-265Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, remitted and reported all … January 1, 2014 through November 10, 2016. Background The Town of Lexington is located in Greene County and is governed …
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)
… did not ensure applicants provided documentation required to grant an exemption or maintain the documentation. Of the … million lacked one or more pieces of documentation needed to verify eligibility and the Assessor’s exemption … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Opinion 91-27
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded … by local law to authorize the conveyance of real property in a manner other than that provided by subdivision 6 of that section. This is in reply to your letter concerning the proposed conveyance of …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli Releases Economic Report on Greater Flushing Area
… percentage of area residents did not have broadband access (had no home subscription) in 2019 than Queens and NYC …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaOpinion 90-30
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Eastchester Union Free School District – Financial Management (2016M-59)
Eastchester Union Free School District Financial Management 2016M59
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… County as required. The Board: Did not establish, by local law or resolution, one granted exemption. Key Recommendations … should: Ensure all exemptions are established by local law or resolution. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town 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 owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 100 … the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… we reviewed, contained the required applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to …
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)
… percent of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer …
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-119Opinion 99-6
… of State aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments … assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also … pleasure to help guide real estate investments for the state’s pension fund,” Peirez said. “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committee