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Town of Holland - Real Property Tax Exemptions (2018M-232)
… Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor … local laws. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… select real property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 91 … exemptions totaling $5.7 million that were not supported by adequate documentation. Did not periodically monitor … select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… select real property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 58 out of … over $1.4 million that were not properly supported by adequate documentation. Did not periodically monitor … select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Opinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting … may adopt a local law for the issuance of tax receipts by the collecting officer to persons not paying the tax and … who has not paid a tax. The issuance of tax receipts by town and city collecting officers is governed by section …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … 2d 722, 412 NYS2d 100; see also, e.g., Bassett v Fish , 75 NY 303). Pertinent here, General Municipal Law §72-j … as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… Protection Program (PPP) is a loan program administered by the U.S. Small Business Administration (SBA) first authorized by Congress in March 2020 to respond to the economic hardships faced by small businesses and not-for-profit organizations due to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Town of Milan - Town Clerk/Tax Collector (2018M-257)
… and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million … fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 were deposited from … to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Opinion 92-23
… regarding the authority of a water district, governed by a separate board of commissioners, to permit a mobile communications company to lease property owned by the water district for the conduct of the company's … for the communications company at the site of a well owned by the water district. You ask the following questions: (1) …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 88-1
… GENERAL MUNICIPAL LAW, §72-h: The U.S. Postal Service is an agency of the federal government for purposes of this … Service. Whether a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… a strong message that we will not tolerate such corruption by those who use their position to profit at the expense of … she never made, claimed a personal reimbursement supported by a receipt where the purchase was made using town funds, … claim for an expense that had already been reimbursed by the town. Asquith was charged Friday with grand larceny, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… its funding. These highly dedicated public servants, by obtaining restitution and providing deterrence, pay for … and school districts in excess of the statutory limit by funneling the earnings through a private business, PF … for stealing $18,607 from the Village of Chatham by falsifying mileage vouchers and other reimbursements to …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to … according to State Comptroller Thomas P. DiNapoli. Sales tax collections totaled $1.02 billion in April. Plummeting sales tax collections were widespread, leaving counties, cities and …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownHispanic Heritage Month Reception
… stream of the event has ended, but the replay of the event is available below. Select the play icon to start. Follow us … of Hispanic-Americans to our nation and State. It is observed from September 15 to October 15 to encompass … of many nations, and the Día de la Raza. New York is home to 3.9 million residents claiming Hispanic or Latino …
https://www.osc.ny.gov/events/hispanic-heritage-monthDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … town’s expense. “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance … of state government that pays for itself by discovering financial misdeeds and deterring thefts, it is this …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… “Debra Gabriel allegedly defrauded the retirement system by lying about the hours she worked. Now she must face the … falsely increased her service credit toward retirement by more than seven years, according to DiNapoli. As a result, … that Gabriel’s monthly benefit was falsely inflated by $290 each month from the time of her retirement on August …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… and deposited them into a joint checking account shared by her, Stephen, and the deceased. She then transferred over …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax … for general municipal operating expenses." (1953 NYS Legislative Annual , p 312; see also First Report of the … added to the Constitution in 1951 to facilitate the use of what is commonly referred to as "pay-as-you-go" financing for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3NYS Common Retirement Fund Announces Second Quarter Results
… markets during the three months ending Sept. 30 was offset by underperforming U.S. small cap stocks and global central … international public equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (26.6 … DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-results