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Town 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-slowsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… 95 (Open Data) (Report 2019-S-39 ). About the Program State government entities possess large amounts of valuable … for the collection and public dissemination of publishable State data maintained by covered State entities (generally, those headed by individuals …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followOpinion 96-2
… to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority … to charge library district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … to charge library district with proportionate share of tax refund) VILLAGES -- Powers and Duties (authority to charge …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Online Services for Local Government
… districts. Provides the ability to filter and sort the online data display. Links to detail data reports and … time period and offers output to PDF and Excel. … List of online service available to local officals and the public …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentOSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOnline Services Enrollment Instructions
This guide provides step-by-step instructions for creating an online account.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/EnrollmentInstructions.pdfRockland County - Sale of Estate Real Property (2019M-233)
… appraisal service prior to listing estate real property for sale. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Deerpark – Real Property Tax Collections (2017M-277)
… reconciliations of cash received to transaction reports or monthly bank reconciliations. Key Recommendations Remit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Administration and Collection of Real Estate Transfer Taxes
… remit RETT information to the Department in hard copy form. The remaining five counties remit this information …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 96-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … notes or budget notes unless the State Comptroller, on behalf of the State, consents thereto. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax Law does not authorize a village to …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andOpinion 91-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, §10(1)(i): A village, by local law, may transfer a building to a school …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Opns St Comp, No. 83-158, p 199; see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Village Official Heading to Prison for Stealing More Than $100,000
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Agency Financial Reporting Package after Retirement Online
Agency Financial Reporting Package after Retirement Online
https://www.osc.ny.gov/files/retirement/retirement-online/pdf/agency-financial-reporting-package-user.pdfTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… that were granted to the 23 property owners lacked one or more pieces of documentation the Assessor and we needed to … we could not confirm the exemptions were properly granted or calculated. The Assessor’s unsupported exemptions … represent 55 percent of the exemptions we reviewed, or 97 percent of the exemption values we reviewed, and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 89-64
… real property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the … real property, municipal officials have a fiduciary duty to secure the best price obtainable or the most … board when purchasing real property has a fiduciary duty to acquire the property by bona fide purchase upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64