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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

Released: January 25, 2019 -- [read complete report - pdf]

Audit Objective

Determine whether the Town Assessor properly administered select real property tax exemptions.

Key Findings

  • We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate supporting documentation (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility.

Key Recommendations

The Assessor should:

  • 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 Lysander (Town) is located in Onondaga 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 Board-appointed sole Assessor is responsible for granting and tracking real property tax exemptions and determining the assessed values of properties for the assessment roll.

Quick Facts
Population23,026
2018 Real Property Tax Levy$3.4 million
Total Exemptions Granted by Town8,562
Total Parcels9,767

Audit Period

January 1, 2017 - June 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