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City 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-b21-6-3Town of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Opinion 98-4
… of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of county … tax levying body provided for in Real Property Tax Law, §554 in connection with correction of errors on tax rolls may … as the case may be, pursuant to subdivision 9 of section 554. If such offices have not been established, then those …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not audit and … Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions … of assessed value, 136 exemptions (61 percent), valued at approximately $3.8 million in assessed value, lacked one … reductions. The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure … Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … Board of Cooperative Educational Services is a public organization created to provide shared educational …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOpinion 88-47
… Corp. , supra , section 1422 of the Real Property Tax Law states that the annual village tax shall be a lien on real …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they … of funds increases significantly. Properly deposit all real property tax collections in accordance with New York …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Retirement Online Update, December 2017
Retirement Online Update for Payroll Users Group meeting held on December 7, 2017
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2017-12-meeting-retirement-online.pdfRetirement Online Presentation, February 2018
Retirement Online Presentation for Payroll Users Group meeting held on February 1, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-02-meeting-retirement-online.pdfRetirement Online Presentation, March 2019
Retirement Online Presentation for Payroll Users Group meeting held on March 7, 2019
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2019-03-meeting-retirement-online.pdfOnline Holder Reporting User Guide
Submit your annual Report of Abandoned Property easily with Online Holder Reporting.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/online-holder-reporting-user-guide.pdfRetirement Online Presentation, April 2018
Retirement Online Presentation for Payroll Users Group meeting held on April 5, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-04-meeting-retirement-online.pdfRetirement Online Presentation, May 2018
Retirement Online Presentation for Payroll Users Group meeting held on May 3, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-05-meeting-retirement-online.pdfRetirement Online Presentation, September 2018
Retirement Online Presentation for Payroll Users Group meeting held on September 6, 2018
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2018-09-meeting-retirement-online.pdf