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Opinion 88-52
… of directors of a not-for-profit corporation which intends to purchase real property held by the county for the college … the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Action 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 … of the audit. The audit found that, based on its current status of planning, New York state was still years away from …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… took over as governor at a time of great challenge in New York state and immediately demonstrated her leadership, … economic recovery taking place here in New York. Local sales tax receipts continue to improve, the … strong fiscal footing. These are positive developments for New York as we begin 2022, but my office has also identified …
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)
… (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly … forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Administration and Collection of Real Estate Transfer Taxes
… of $2 for every $500 of consideration exchanged. The tax is paid by the grantor (seller), unless the grantor is exempt from the tax or does not pay, in which case the … of residential real property when the consideration is $1 million or more, and is often referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 89-64
… -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL … , 6 AD2d 944, 176 NYS2d 18; see also Sinram-Marins v New York City , 74 NY2d 13, 544 NYS2d 119). With respect to … its fiduciary duty, the board must critically evaluate all appraisals obtained. In the instant situation, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… Beneficiaries in New York The COVID-19 pandemic prompted many changes in the ways New Yorkers conducted daily … across the country. The pandemic also spurred a change in how people sought and received medical care; rather than … services as “the exchange of medical information from one site to another through electronic communication to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not accurately record …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Opinion 88-9
… to the board of commissioners authority to conduct all further proceedings thereon pursuant to article 12. … time when and place where the town board will meet to hear all interested persons (Town Law, §202-b[1]). After holding … the separate board of commissioners authority to conduct all further proceedings thereon pursuant to article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1City of Mount Vernon – Budget Review (B21-6-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town 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 … of 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 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 Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
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)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Wellsville – Budgeting (2021M-112)
… report - pdf ] Audit Objective Determine whether the Town of Wellsville (Town) Board (Board) adopted structurally … initiate corrective action. … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced …
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)
… complete report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102New 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
… the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, real property … law rule under which a grantee of real property was deemed to be in privity with the grantor and was thus subject to the judgment of an action pending at the time title was …
https://www.osc.ny.gov/legal-opinions/opinion-89-5DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… The State’s Empire State Development agency (ESD) has not … requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 with insufficient information about the economic benefits of the transfer compared to the fair …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below