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Opinion 95-15
… assessment in excess of the amount which would have been paid had the assessment been made as determined by the court …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Overlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, … property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsState Comptroller DiNapoli Releases Municipal Audits
… effectively manage the town’s financial condition. More real property taxes and user fees were levied than needed to … recovery plan. In addition, officials did not ensure online banking agreements comply with New York State General …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Real Estate Portfolio (Follow-Up)
… about the transaction, including a justification for accepting less than fair market value. Key Finding We found …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followWhat is the Real Property Tax Cap?
… government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capESD 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-mapOpinion 97-18
… the sale of all or part of a water supply and distribution system of a county water district to a water authority or a … on the sale of county property (see McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Overview – Enhanced Reporting
… process using the Reporting Dashboard in Retirement Online . You may use either method; one method may be more … (a pipe-delimited Text file) for uploading to Retirement Online . Rev. 2/23 … NYSLRS employers can submit reports in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Financial System (SFS) has added functionality to allow for the management of Real Estate assets and leases. This … the creation of vouchers in the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling … Office of General Services (OGS) and OGS-managed leases. For more information on the Real Estate module and its impact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersOpinion 91-54
… general occupancy tax on renters of real property ( cf. , e.g., Tax Law, §1202-a et seq ., authorizing various local … exclusively in the State Legislature and that a municipal corporation may exercise authority in this area only if it has been expressly delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 96 - 11
… Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612 leave denied 69 NY2d 613, 517 NYS2d 1028; Creole v Guiliani , …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Huntington Union Free School District – Online Banking (2022M-178)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online … all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 90-37
… offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This … section does not require either a public hearing or public sale for the sale of unneeded village real property. A … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. found no … months after coming into office that the County's long-time top finance official was accused of pilfering funds from … of estates. This should include recordkeeping and reporting requirements, disclosure of conflicts, and vendor …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: Maintain complete … provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. … real property tax collections within required timeframes or in a timely manner. Remit real property tax collections …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and … taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only one remittance totaling $909,157 to the …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Richford - Town Clerk/Tax Collector (2019M-236)
… fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five real property tax …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236DiNapoli: IDA Report Shows Tax Break Growth Slows
… Development Agencies (IDAs) reported $715 million in net tax exemptions in 2016, up almost 3 percent from 2015, according to a report … percent of the total net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slows