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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

Released: January 24, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Town Assessor properlyadministered select real property tax exemptions.

Key Findings

  • We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting documentation (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility.

Key Recommendations

  • Ensure all applicants provide adequate supporting documentation before granting exemptions.
  • Maintain documentation to support eligibility for all exemptions granted.
  • Ensure previously granted exemptions are supported and continue to meet eligibility requirements.

Town officials agreed with our findings and indicated they plan to initiate corrective action.

Background

The Town of Augusta (Town) is located in Oneida County. The Town is governed by an elected five-member Town Board (Board), which consists of the Town Supervisor (Supervisor) and four other members. The Board is responsible for the general oversight of the Town’s operations and finances. The Supervisor is the chief executive and chief financial officer. The elected Assessor is responsible for granting and tracking real property tax exemptions and determining the assessed values of properties for the assessment roll.

Quick Facts
Population2,041
2018 Real Property Tax Levy$588,487
Total Exemptions Granted by Town1,101
Total Parcels1,216
Total Assessed Values of Parcels$71.7 million

Audit Period

January 1, 2017 - July 1, 2018


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236