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State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… today continued her thoughtful, common-sense approach to governing. "My office has detailed the … place here in New York. Local sales tax receipts continue to improve, the unemployment rate continues to fall and the state, with the addition of important federal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressTown 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-81Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would … allow photos, voice and video calls and text messaging to be rerouted to other county call centers when major events like natural … Next Generation 911 NG911 is a longpromised upgrade to New Yorks emergency communications system that would allow …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… P. DiNapoli, Ontario County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. … Havens allegedly betrayed the trust of the fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her lifestyle,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Administration and Collection of Real Estate Transfer Taxes
… in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The audit covers RETT … enacted in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or … in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 89-64
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase … NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village … a town and operates principally as a village see Village Law Article 17 …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Real Property Tax Cap - School Districts Guidance
… Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously advised local governments, when estimating … a good faith estimate of the amount the district expects to receive. To the extent that the amount receivable from …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Exemptions Administration (2017-MR-4)
… within the local government’s boundaries. We examined the administration of the Agricultural, Persons 65 Years of Age … Real Property Tax Exemptions Administration 2017MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planOpinion 88-9
… Town Law, after such purpose shall have been approved in writing by a majority of the commissioners. If the town board … board of commissioners must approve the proposed action in writing (Town Law, §216). After obtaining the approval of the … improvement in facilities (Town Law, §216; see 7 Opns St Comp, 1951, p 367). However, before the town board may call …
https://www.osc.ny.gov/legal-opinions/opinion-88-9New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… Growth of telehealth utilization in New York followed the national trend: CMS reported a 2,745 percent increase in … changes that included enhanced flexibility under Health Insurance Portability and Accountability Act (HIPAA) privacy … patient benefits and provider productivity, but does not find decreases in the cost of care. The extent to which …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021City of Mount Vernon – Budget Review (B21-6-3)
… is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are … 81 days late. The adopted budget relies on non-recurring revenue sources, including fund balance appropriation and sale of …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Wellsville – Budgeting (2021M-112)
… improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board … the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… exemptions qualify. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Opinion 89-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not … services other than in his capacity as clerk of the supreme court or a county court and other than when he …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Municipal Audits
… Federal aid revenue shortfall. They should also closely monitor revenue estimates for Aid and Incentives for … provide confirmations of online transactions. A dedicated computer is not used for online banking. Find out how your …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-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-belowHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Alcott School - …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualOverlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax Rates and Levies Frequently Asked Questions: What information … to do regional analyses. What information does the Tax Rates table present, and how can it be used? The Tax Rates table shows real property tax rates imposed in cities, …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs