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Town 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 Milo - Real Property Tax Exemption Administration (2018M-210)
… with 100 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/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Opinion 88-52
… and employees who are directors of a not-for-profit corporation which purchases real property from county) -- … and employees who are directors of a not-for-profit corporation which purchases real property from county) -- … and employees who are directors of a not-for-profit corporation which purchases real property from county) -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Comptroller DiNapoli Releases Municipal Audits
… Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego County) … did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online … banking. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … 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 the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 89-64
… of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … board's fiduciary duty is a question of fact (see Grand Realty , supra ) which cannot be determined by this Office …
https://www.osc.ny.gov/legal-opinions/opinion-89-64New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planAdministration and Collection of Real Estate Transfer Taxes
… to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The … 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-taxesAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – … Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined the Division of Local … The Academy for New York States Local Officials is an innovative and …
https://www.osc.ny.gov/local-government/academy/about-academyReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …
https://www.osc.ny.gov/local-government/property-tax-capOpinion 88-9
… of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Tax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfCity of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3ESD Real Property Audit (2022-S-14) - Interactive Map
… ESD Real Property Audit 2022S14 Interactive Map …
https://www.osc.ny.gov/state-agencies/audits/esd-real-property-audit-2022-s-14-interactive-mapTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Opinion 89-5
… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one … A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more than one parcel …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Town of Wellsville – Budgeting (2021M-112)
… 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 … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… data from federal budget documents, the Internal Revenue Service and other sources. In FFY 2020, customary spending … (per capita) Total $870,699 $2,627 65,200 7.5% $3,228 14 Business Loans Account (PPP) $531,525 $1,604 39,345 7.4% … withheld for Social Security and Medicare; (2) SECA (the Self-Employment Contributions Act tax), paid by self-employed …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: The Alcott School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual