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Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… tax exemptions. Key Findings We reviewed properties with 100 agricultural, non-profit and not-for-profit, senior … The Assessor: Granted exemptions without applications, renewal forms or other supporting documentation. Incorrectly … exemptions. Did not report the transfer of property with exemptions to the County as required. Key …
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)
… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 … 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)
… tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior … (19 percent of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly … Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Overlapping 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-faqsHawthorne 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-manualTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Opinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … Whether it is necessary for the members of a village volunteer fire department to form a notforprofit …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown 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, … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and deposited intact in …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment … online reporting system. For Local Governments Webinar On Demand Slide Show Presentation [pdf] For School Districts Webinar On Demand Slide Show Presentation [pdf] Please visit The … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capOpinion 98-4
… to "an official who is empowered to authorize payment of bills without prior audit by such body or, in the event there … of the claims is a responsibility of the county treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the … delegation to a county comptroller or county auditor (see Memoranda to Governor's Counsel, L 1984, ch 383, from the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Tax 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.pdfNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive … set forth a strong agenda for New York State in 2014 His leadership and vision have pushed New York in a positive …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressESD 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-mapComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad … President Trumps decision to walk away from the Paris Agreement is a mistake is bad policy …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… resulted in all states having a positive balance of payments for the first time in the history of this report. … At the same, New York continued to rank fourth for tax payments made to the federal government. In Federal Fiscal … with New York continuing to have a negative balance of payments. The late Daniel Patrick Moynihan pioneered the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and strategic program that builds on his commitment to offer … the Trainers Executive Staff Ben Schwartz Ben Schwartz is the Chief of Policy and Research for the Division of Local …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 92-23
… to investigate and bring actions to restrain and prevent violations of the State anti-trust statute (General Business …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 88-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are superseded e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-88-47