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.
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Appendix E: Resources and Services
Regional Office Directory
www.osc.state.ny.us/localgov/regional_directory.pdf
Cost-Saving Ideas – Resources, advice and assistance on cost-saving ideas
www.osc.state.ny.us/localgov/costsavings/index.htm
Fiscal Stress Monitoring – Resources for local government officials
experiencing fiscal problems
www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm
Local Government Management Guides – Series of publications that include
technical information and suggested practices for local government management
www.osc.state.ny.us/localgov/pubs/listacctg.htm#lgmg
Planning and Budgeting Guides – Resources for developing multiyear financial,
capital, strategic and other plans
www.osc.state.ny.us/localgov/planbudget/index.htm
Protecting Sensitive Data and Other Local Government Assets – A non-
technical cybersecurity guide for local government leaders
www.osc.state.ny.us/localgov/pubs/cyber-security-guide.pdf
Required Reporting – Information and resources for reports and forms that are
filed with the Office of the State Comptroller
www.osc.state.ny.us/localgov/finreporting/index.htm
Research Reports/Publications – Reports on major policy issues facing local
governments and State policy-makers
www.osc.state.ny.us/localgov/researchpubs/index.htm
Training – Resources for local government officials on in-person and online
training opportunities on a wide range of topics
www.osc.state.ny.us/localgov/academy/index.htm
Of f ic e of t he New York State Comptroller 11