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Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remit or report all collections in a timely manner. As a result, the Town’s collections were at a greater risk of … and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties collected …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town 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-112Opinion 89-64
… 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … , 284 AD 522, 132 NYS2d 760, revd on other grnds 308 NY 605; Devitt v Heimbach , 109 Misc 2d 463, 440 NYS2d 465; … in the public interest (see, e.g., Ross v Wilson , 308 NY 605; Merritt Meridian Const. Corp. v Gallagher , 96 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 88-9
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Real Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the … receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceReal Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , Cherry … whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planOpinion 89-5
Whether a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more than one parcel of real property
https://www.osc.ny.gov/legal-opinions/opinion-89-5Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, …
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)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … whether the Assessor properly administered select real property tax exemptions …
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)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … whether the Assessor properly administered select real property tax exemptions …
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 exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Opinion 94-18
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also announced the appointment of Louis Dubin, a member of REAC since 2003, as the committee’s new Chairman. “David Peirez’s expertise, his integrity and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. … to publish, at least annually, a report listing all real property it holds and full descriptions of properties that … to their boards and the public: a description of the property; an appraisal of the fair market value of the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… her credit cards, make retail purchases, and to pay for online video games. The case was referred to DiNapoli’s Division of … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Town 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, … and deposited intact, in a timely manner. Key Findings The former Clerk did not: Deposit Clerk fees intact. … was not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265