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https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly calculated …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… Did not report the transfer of property with exemptions to the County as required. Key Recommendations The Assessor … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… applications, renewal forms or supporting documentation to verify eligibility for the exemption or accuracy of … transfer of four properties with agricultural exemptions to the County and did not require new owners of these properties to submit a new application as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Westfield - Real Property Acquisition (2019M-119)
… prior to the acquisition of property. Obtain one or more independent appraisals on real property the Town intends to purchase or sell to help ensure the price is reasonable. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of New Hudson – Tax Collection (2021M-2)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax … were generally recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to … 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-2DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also announced the appointment of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Eastchester Union Free School District – Financial Management (2016M-59)
… Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, … as financing sources for expenditures for the refund of real property taxes instead of issuing debt. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 89-5
… the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, real property … law rule under which a grantee of real property was deemed to be in privity with the grantor and was thus subject to the judgment of an action pending at the time title was …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-52
… individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for … all claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232City 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. … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Opinion 88-9
… authority to purchase real property in connection with an increase or improvement of facilities. Prior to such … town board must call and conduct a public hearing on the increase or improvement of facilities after the written … of the Town Law. The purchase of real property in order to increase or improve the facilities of the district is such an …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… New York that are close to reaching their Constitutional Tax Limit (CTL) has more than doubled since 2012, according … municipality can raise in property taxes. The Property Tax Cap, which is more commonly known, limits year-over-year …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andOpinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15