Publisher's summary
We reviewed 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. We found that 20 exemptions (34 percent), totaling $1.4 million, were not properly supported by adequate documentation to establish and/or maintain exemption eligibility. We reviewed 21 agricultural exemptions totaling $1.36 million on properties with assessed values of $3.6 million. Fourteen exemptions valued at $927,000 lacked one or more pieces of supporting documentation to verify eligibility. We also reviewed 22 veteran exemptions totaling $921,000 on properties with assessed values of approximately $2.5 million. Six exemptions totaling $480,000 lacked the required supporting documentation. Finally, we reviewed 15 senior citizen exemptions totaling $600,000 on properties with assessed values of $1.6 million and found that they were generally properly supported.
Text · page 12 of 14
Unless otherwise indicated in this report, samples for testing were selected
based on professional judgment, as it was not the intent to project the results
onto the entire population. Where applicable, information is presented concerning
the value and/or size of the relevant population and the sample selected for
examination.
A written corrective action plan (CAP) that addresses the findings and
recommendations in this report should be prepared and provided to our office
within 90 days, pursuant to Section 35 of General Municipal Law. For more
information on preparing and filing your CAP, please refer to our brochure,
Responding to an OSC Audit Report, which you received with the draft audit
report. We encourage the Board to make the CAP available for public review in
the Town Clerk’s office.
10 Of f ic e of t he New York State Comptroller