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City of Oswego – Community Development (2015M-108)
… loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … (OCRC) but does not have the authority to make a gift of real property to a private entity. Key Recommendations Follow … to write off these loans. Refrain from making gifts of real property to OCRC. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… whether the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 … whether the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Village 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 … Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mOpinion 88-9
… -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board) … DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board) TOWN … by article 13 of the Town Law the authority to purchase real property in connection with an increase or improvement …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government can raise in a single … and can be overridden. The CTL limits the total amount of real property taxes a local government can raise in a single … Because the CTL is a percentage of the five-year-average real property value, economic forces that affect real …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally (consideration … exempt firefighters' benevolent association to use village real property, or convey title to village real property, …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2001-15
… number of "resident owners"; that is, individual owners of real property who have established a domicile within the … which "shall be signed by resident owners of taxable real property aggregating at least one-half of all taxable real property of the district owned by resident owners …" and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If … county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4City of Mount Vernon – Budget Review (B21-6-3)
… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are … to maintain fund balance at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and … books and records, as required. Town of Lysander – Real Property Tax Exemption Administration (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… General Schneiderman. “Ordinary New Yorkers work too hard to have their tax dollars squandered by the dishonest …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… County District Attorney Singas said. “Thanks to the hard work of the State Comptroller’s Office, the NYS …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… in squalor in order to take advantage of him and steal his hard earned pension and social security benefits is …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… was unable to personally come to the phone because he was hard of hearing. She then inquired about the stopped July …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… and Oneida County District Attorney’s Office, for their hard work in putting an end to this dishonest act.” Karam had …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kDiNapoli: Former Clerk Padded Her Pay With Town Funds
… corruption." "This arrest once again demonstrates the hard work of law enforcement partners focused on the same …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-funds