cleaning it up: the foreclosure problem and the response ... · properties in foreclosure are often...

NEW YORK STATE OFFICE OF THE STATE COMPTROLLER

DIV IS ION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABIL ITY

Thomas P. DiNapoli • State Comptroller

Cleaning It Up: The Foreclosure Problem and the Response of Local Governments

ResearchBrief

Summary• In2009,theNewYorkStateLegislatureenactedSection1307intheRealPropertyActionsandProceedingsLawrequiringforeclosinglenderstomaintainvacantorabandonedproperties.Thelawgrantsmunicipalitiestherighttoenforcethisrequirementincourtandtobringacourtactiontorecoupcertaincostsofmaintainingtheproperty.Thisprovisionwasenactedtohelppreventneighborhoodblightasvacantorabandonedpropertiesfallintoforeclosurestatusandcouldremainvacantorabandonedforextendedperiodsoftime.Itwasintendedtosupplementthepowersamunicipalitymayhaveunderotherlawsanddoesnotpre-emptorlimitthemunicipality’srightsorobligationsunderanylocallaws.

• InSeptember2011,theOfficeoftheStateComptroller(OSC)surveyedlocalgovernmentslocatedin23countieswithhighforeclosureratestogaugethelevelofawarenessofthislaw.Surveyresponsesindicatedthat86percentofrespondentswereunawareoftheprotectionsprovidedbySection1307.Atthesametime,40percentoflocalofficialsagreedthathomesinforeclosurewerenegativelyaffectingpropertyvaluesintheircommunities.

• Halfoftherespondentsinvestigatedcitizencomplaints,and40percentutilizedlocallawsorordinancestoimposemaintenancerequirementsonforeclosedproperties.Ofthelocalgovernmentsimposingmaintenancerequirements,88percenttookadministrativeactions(e.g.,hearingsand/ornoticesofviolation),69percentsentmunicipalemployeestothepropertytoperformlawnmaintenance,and50percentutilizedmunicipalemployeestoperformstructuralmaintenance.

• Thirty-fivepercentofrespondentsreportedhavingperformedmaintenanceactivitiesonforeclosedproperties,withanaverageannualcostof$924perproperty.Applyingthisaveragecostperpropertytoallmunicipalitiesinthesurveyedcountiesresultsinanestimatedcostrangingfrom$15.1millionto$28.6millionfor2010.

• Two-thirdsofmunicipalitiesindicatedthattheyhavefullyrecoveredthecostsofpropertymaintenancebyusinglocallawsorordinances.Theremainingrespondentspartiallyrecoveredcostsorwereunabletorecoveranycosts.Municipalitieswiththegreatestfinancialforeclosuremaintenanceburdenwerealsotheleastsuccessfulinrecoveringcostsassociatedwithpropertymaintenance.

• TheresultsofthisstudyindicateaneedforgreatercommunicationandoutreachregardingtheprovisionsofSection1307—particularlyinthoseareasoftheStatethathavebeenhithardbyforeclosures.

Introduction

Inmanyways,localgovernmentshavebeenonthefrontlinesoftheeconomicdownturn.Governmentsatthelocallevelprovideservicestofamiliesrequiringfinancialassistance,assistdisplacedfamiliesandmaintaintheinfrastructureofacommunityineconomicdecline.Astheforeclosureproblemhasbecomemorewidespread—aconsequenceofthecollapseinthehousingmarket—lawmakersacrosstheUnitedStateshaveintervenedtoprotectborrowersfromlosingtheirhomes,ortomodifybankingpracticestopreventahousingcrisisinthefuture.NewYorkStatetookadditionalstepsdesignedtopreventneighborhoodblightandhelpsupportpropertyvaluesasmorepropertiesmovedintoforeclosurestatus.In2009,theStateLegislatureenactedanewlaw(RealPropertyActionsandProceedingsLaw,Section1307)thatrequiresforeclosinglenderstomaintainvacantorabandonedproperties.Incaseswherethelenderfailsinitsresponsibility,thelawalsoexpresslyauthorizeslocalgovernmentstobringcourtactionsagainstforeclosinglenders.ThisreportbrieflydescribestheimpactofthehousingmarketcrisisonNewYorkStateandhighlightstheresultsofasurveybytheOfficeoftheStateComptroller.Thesurveyqueriedlocalofficialstodeterminewhethertheyareawareofthenewlawand,ifso,towhatdegreetheyhaveutilizeditsprovisions.

2 Research Brief Office of the State Comptroller

Foreclosures in New York State

Manylocalitieshaveexperiencedadeclineinpropertyvaluesasaresultofthedownturninthehousingmarket.Mirroringnationwidetrends,NewYorkStateexperiencedasignificantincreaseinresidentialforeclosuresalongwithadecreaseinpropertyvaluesandsales.Theproblemhowever,hasbeenlesssevereinNewYorkStatethaninmanyotherstates.Nationwide,foreclosuresincreased300percentfrom2006to2010,whileinNewYorkState,foreclosuresincreasedbyjustover100percentduringthesameperiod.

Althoughitwaslessseverelyafflictedoverall,theStatehasbeenhithardbyforeclosuresinsomeareas—particularlydownstateregionswherehomepricesarehigh.Attheheightofthehousingcrisis,ownersofmorethan50,000NewYorkpropertieswerefacingforeclosureeachyear.In2010,thisratebegandeclining,andcontinuedtodeclinein2011,althoughthedeclinemaybeattributabletonewlawsthathaveprolongedtheforeclosureprocessratherthantoanabsolutedeclineinthenumberofforeclosures.Thisisanimportantpoint,becausesomeofthehousingmarketdatasuggestthattheforeclosurecrisishasyettorunitscourse,asasignificantincreaseinnewforeclosurefilingsisforecastfor2012.1

Thenationalrateofmortgagedelinquency(paymentsmorethan90dayspastdue)was5.3percentasofthethirdquarterof2010,2andinNewYorkState,elevencountiesexceededthisrate.Thesehard-hitareasaremainlylocatedinthedownstateregions,andstandinstarkcontrasttosomecountieslocatedinupstateNewYork,wherethemortgagedelinquencyratewaslessthan1percent.

3 Division of Local Government and School Accountability March 2012

New York State Housing Market Indicators

21,826

38,688

50,032 50,369 43,913

26,100

0 10,000 20,000 30,000 40,000 50,000 60,000

2006 2007 2008 2009 2010 2011

94,884 80,521 78,327 74,718 72,058

$235,000 $210,000

$195,000 $215,000

$212,500

0

50,000

100,000

150,000

200,000

250,000

2007 2008 2009 2010 2011 Home Sales Median Sales Price

Annual Foreclosure Filings

Home Sales and Prices

Source: RealtyTrac, New York State Association of Realtors

1 February2012ForeclosureMarketReport,RealtyTrac,Inc.2 U.S.CreditConditions,FederalReserveBankofNewYork

Legislative Actions

Inresponsetotheforeclosurecrisis,theStateLegislatureenactedaseriesofprovisionstoprotecthomeownersin2008,whichwerefurtherstrengthenedin2009.Chapter507oftheLawsof2009establishednewrequirementsrelatedtotheforeclosureprocessinNewYorkState,includinganexpanded90-daypre-foreclosurenoticerequirementforhomeloanborrowers,aforeclosurenoticerequirementtotenants,expandedmandatorysettlementconferenceproceduresandrelatedrequirementsforlenderstoreporttotheNewYorkStateBankingDepartment(nowincorporatedintheDepartmentofFinancialServices).

Inaddition,anewmeasurewasenactedtohelppreventneighborhoods—especiallythosewithhighratesofforeclosures—fromexperiencingblight.Specifically,Section6ofthe2009lawaddedRealPropertyActionsandProceedingsLawSection1307,creatingaresponsibilityforforeclosinglenderstomaintainproperty.3Subdivision3ofSection1307grantsmunicipalitiestherighttoenforce(incourt)theobligationoftheforeclosinglendertomaintaintheproperty,uponnotice.Themunicipalitymayalsorecovercostsincurredasaresultofmaintainingtheproperty.Thisnewprovisionisanimportantcomponentofthelegislation,deemednecessarytohelppreventhomesfromfallingintodisrepairduringtheforeclosureprocess.AccordingtoRealtyTracdata,theforeclosureprocesstookanaverageof986daystocompleteinNewYorkStateduringthethirdquarterof2011.


3 Section1307generallyrequirestheplaintiffinamortgageforeclosureactionwhoobtainsajudgmentofforeclosureandsalewithregardtoaresidentialpropertythatiseither(1)vacantor(2)abandonedbytheborrowerbutoccupiedbyatenant,tomaintainthepropertyuntiltheownershipistransferred.Section1307expresslygrantstothemunicipalityinwhichtheresidentialpropertyislocatedtherighttoenforcethedutytomaintainincourt,uponnoticetotheforeclosingplaintiff.Inaddition,themunicipalityalsohasacauseofactionincourtagainsttheforeclosingplaintifftorecovercostsincurredasaresultofmaintainingtheproperty.TheauthorityunderSection1307isinadditiontoanyrightsthemunicipalitymayhaveagainsttheborrowerunderotherlawsforfailuretomaintaintheproperty,anddoesnotpre-empt,reduceorlimitthemunicipality’srightsorobligationswithrespecttopropertymaintenanceunderanylocallaws.

Survey Method

Duringthesummerof2011,OSCsurveyedselectedlocalgovernmentsinordertodeterminewhetherornotlocalofficialswereawareofthenewprovisionandtheaddedprotectionsaffordedunderthelaw.Thesurveywasalsodesignedtoprovideinformationonhowoftenlocalofficialshaveutilizedthelawtohelpimprovetheconditionofforeclosedresidentialpropertieswithintheirjurisdictions.

Thesurveywassenttoallcities,towns,villagesandcountygovernmentsin23counties,excludingNewYorkCity.Thesecountiesaccountedfor57percentoftheforeclosuresstatewidein2010.4Countieswerechosenforthesurveybasedontwofactors:the2010foreclosurerate(22ofthe23countieswereamongthe25countieswiththehighestforeclosureratesintheState)andgeographiclocation.

Intotal,thesurveywassentto715localgovernments,ofwhich105respondedforanoverallresponserateof14.7percent.5ThesurveywassenttotheChiefExecutiveforeachlocalgovernment,andincluded14questions.


4 These23countiesaccountedfor94percentofstatewideforeclosures,excludingNewYorkCity.5 Whiletheresponserateforthissurveywaslowerthanexpected,itwassufficienttoyieldareasonableconfidenceinterval(8.8percent).Subsequenttestingindicatedthattherespondentpoolreasonablymirroredthesampleintermsofmunicipalpopulationsize,classandgeographiclocation.Weacknowledge,however,thatalowrateofresponseincreasesthelikelihoodthatthosewhorespondeddifferinsomewayfromthosewhodidnotrespond.Therefore,caremustbetakenwheninterpretingtheresults.

Essex

Erie

Lewis

St. LawrenceFranklin

Hamilton

Ulster

Oneida

Steuben

Herkimer

Clinton

Delaware

Otsego

Jefferson

Suffolk

Warren

Sullivan

Oswego

Allegany

Orange

Cattaraugus

Cayuga

Tioga

Saratoga

Broome

Ontario

Chautauqua

Dutchess

Wayne

Greene

Monroe

Chenango

Fulton

Madison

Albany

Onondaga

Yates

Niagara

WyomingLivingston

SchoharieCortland

Genesee

Tompkins

Orleans

Chemung

Schuyler

Montgomery

Putnam

Washington

Columbia

RensselaerSeneca

Westchester

Nassau

Rockland

Schenectady

QueensKings

Bronx

Richmond

New York

Queens

Not Included in the Survey

Included in the Survey

2011 Foreclosure Survey

Not Included in the SurveyIncluded in the Survey

Impact of Foreclosures

Ithasbeenwellestablishedthathavingahighnumberofforeclosuresinacommunitycannegativelyaffectpropertyvalues.Propertiesinforeclosureareoftensoldunderdistressedcircumstanceswhichdrivedownsaleprices.Additionally,theprolongedforeclosureperiodmeansthatthesehomesmaylieabandonedforanextendedperiodoftime,increasingthelikelihoodthattheyfallintodisrepair.Thiscancontributetoneighborhoodblightanddevaluesurroundinghomes.Theseabandonedhomescanalsoposesafetyhazardsiftheybecomeoccupiedby“squatters,”whomayuseunsafemeansforheatingandlightingoncethepowerisshutdown.

Whenaskedifforeclosuresarenegativelyaffectingpropertyvaluesintheircommunity,40percentoflocalofficialsagreedorstronglyagreed.Responsestothisquestiondidnotvarybyregion,orupstate/downstatelocation.Officialsincities,however,weresignificantlymorelikelythanthoseintownsorvillagestoindicatethatforeclosureswereadverselyaffectingpropertyvalues.

Thenegativeimpactofforeclosuresonpropertyvaluesisclearlyevidentinthedata.InNewYorkState,thecountieswiththehighestratesofforeclosurewerealsofoundtohavethegreatestdecreasesinfullpropertyvalue.Inthe19countieswiththehighestforeclosurerates,propertyvaluesdeclinedbynearly4percentfrom2008to2010,whileforthosewiththelowestforeclosurerates,propertyvaluesincreasedduringthesametwo-yearperiod.


-3.8%

8.1%

10.7%

-6.0% -4.0% -2.0% 0.0% 2.0% 4.0% 6.0% 8.0%

10.0% 12.0%

Change in Property Value for Counties by Foreclosure Rate Category (2008 to 2010)

Highest Foreclosure Rate Counties

(n=19)

Middle Foreclosure Rate Counties

(n=19)

Lowest Foreclosure Rate Counties

(n=19)

2.9% 7.6%

49.5%

30.5%

9.5%

0%

10%

20%

30%

40%

50%

60%

Strongly Disagree

Disagree Neutral Agree Strongly Agree

OSC Survey Results: In our municipality, homes in foreclosure are adversely affecting property values...

Lenders and Local Officials

Over28percentoflocalofficialsindicatedthatinmanycaseslenderswerenotmeetingtheirobligationstomaintainpropertiesduringtheforeclosureprocess.

Despitethefactthatmanylocalofficialsindicatedthatforeclosuresareaproblemintheircommunities,mostofficials(86percent)werenotawareofthelegalrecourseavailabletothemtoenforcepropertymaintenanceandrecouprelatedcostsviaSection1307.Cityofficialswhorespondedtothesurveyweremorelikelytobeawareoftheseprovisionsofthelawthanthoseintheotherclassesofgovernment.However,eventhen,onlyone-thirdofthecitiesindicatedawarenessofthelaw—suggestingthatimprovingcommunicationsabouttherightsofmunicipalitiesunderSection1307isnecessary.

Althoughofficialsinmostlocalitieswerenotawareofthenewlegalprotectionsallowingthemtotakeactionagainstlenderswhodonotmaintainpropertiesinforeclosure,manyhavedealtwiththeimpactofpoorlymaintainedforeclosurepropertiesintheircommunities.Overone-halfofthoserespondingindicatedthattheyhaveinvestigatedcitizencomplaintsaboutforeclosureproperties,and40percentimposedmaintenancerequirementsthroughalocallaworordinance.


12.4% 16.2%

61.0%

10.5%

0.0% 0%

10%

20%

30%

40%

50%

60%

70%

Strongly Disagree

Disagree Neutral Agree Strongly Agree

OSC Survey Results: Lenders are meeting their obligation to maintain residential properties in foreclosure for which they are responsible...

No 86%

Yes 14%

OSC Survey Results: Prior to this communication, were you aware of the authority of a municipality under Section 1307?

Citiesreportedbeingmoreheavilyengagedinproperty-maintenanceactivitiesthanotherclassesofgovernment.Forexample,citieswere1.5timesmorelikelytonotifylendersinforeclosureproceedingsoftheirresponsibilitytomaintainproperties,andcitiesweretwiceaslikelytobeengagedintheinvestigationofcomplaintsandtheimpositionofmaintenancerequirementsvialocallaworordinance.

Imposingmaintenancerequirementsviaalocallaworordinancetypicallybeginswithsometypeofadministrativeaction,suchasissuingappearancetickets,compliancenotices,etc.Inmanycases,oncethepropertyownersreceivetheofficialnotice,theydowhatisnecessarytobringthehomeuptocodewithnofurtheractionrequiredonthepartofthemunicipality.Iftheseadministrativeactionsdonotresultincompliance,localofficialstypicallyhaveaprocessthatgrantsthemtheauthoritytoperformorcontractforthenecessarymaintenance.Theresultingcostisusuallyrecoupedbyplacingtaxliensontheproperty.Nearly70percentofrespondinglocalgovernmentsthatimposemaintenancerequirementsindicatedthatmunicipalemployeesaresenttothepropertytoperformyardmaintenance,andhalfperformmaintenanceonthestructureofthehome.


88%

69%

50%

36%

0%

20%

40%

60%

80%

100%

OSC Survey Results: Share of municipalities that impose maintenance requirements under local law - by activity

Administrative actions

Sending municipal

employees to perform lawn/

yard maintenance

Sending municipal employees to perform

maintenance on the structure

Other activities

14.3%

50.5%

40.0%

0%

10%

20%

30%

40%

50%

60%

OSC Survey Results: Our municipality has engaged in the following...

Notifying lenders of their responsibility to maintain properties under Section 1307

Investigating citizen complaints regarding

poorly maintained residential properties

in foreclosure

Imposing maintenance requirements for

residential properties in foreclosure, by local

law or ordinance

Localgovernmentsalsorespondedthattheyperformedworkthatwentaboveandbeyondthatinvolvedintypicallawncare,includingremovalofrubbishandabandonedvehicles,securingwindowsanddoorsorboardingupwindows,cleaninggutterstopreventwaterdamage,andevenundertakingemergencydemolitionofunsafestructures.

Additionally,mostofthelocalgovernmentsthatenforcepropertymaintenanceperformadministrativeactivities,yardmaintenanceandstructuralmaintenanceinonemanneroranother.Roughlyhalfindicatedthattheyareengagedinallthreeactivities.Citieswerenearlytwiceaslikelytosendmunicipalemployeestothepropertytoperformmaintenanceactivitiesafteradministrativeactionsfailedthantownsorvillages—indicatingthatmaintenanceofforeclosurepropertiesmayposemoreofachallengeinurbansettings.

The Costs of Maintenance

Itisdifficulttoquantifythefullrangeofcostsassociatedwithpoorlymaintainedforeclosureproperties.Asdiscussedearlier,thesehomescandeteriorateastheyremainvacant,pullingdownthevaluesofsurroundinghomes.Bythetimeforeclosedhomesreturntothemarket,theyareofteninmuchworsecondition.Forthesereasons,localitieshaveaclearinterestinensuringthatthesepropertiesarekeptingoodcondition.

Localofficialswereaskedaboutthecostsrelatedtomaintenanceofforeclosurepropertiesin2010,includingthecostsofinvestigatingcitizencomplaintsandtakingadministrativeactionsaswellasmaintenanceactivities.Ingeneral,thecostsvariedfromlessthan$100perpropertytoasmuchas$8,000perproperty.Whenmunicipalitiesperformedmaintenanceactivitiesonforeclosedproperties,theaveragecostoftheseactivitieswas$924perproperty.

Inresponsetoasurveyquestionaskinghowmanyforeclosurepropertiesweremaintainedbythemunicipalityin2010,one-thirdofrespondentsindicatedthatmaintenanceactivitieswereperformed,andforsomesmalllocalities,onlyasinglepropertywasmaintained.Somelargercitiesandtownsthatrespondedindicatedthattheamountofmaintenanceactivitywasextensive—exceeding1,000propertiesfortheyear.

Basedontheresponsestothissurveyandtheaveragecostsofmaintainingforeclosedproperties,municipalitiesinthehighest-foreclosurecounties(excludingNewYorkCity)likelyspentmillionsofdollarsontheseeffortsin2010.Extrapolationofthedatasuggestsarangebetween$15.1millionand$28.6millionspentonmaintenance.


Taking Legal Actions

Whenlocalgovernmentshavetakenlegalactionagainstthoseresponsibleforfailingtomaintainforeclosureproperties,theyhavegenerallyutilizedlocalauthority.Only12percentoflocalofficialsindicatedthattheyhavetakenlegalactionforSection1307violations,while31percentindicatedthattheyhavetakenlegalactionsagainstresponsiblepartiesforviolationsofalocallaworordinance.Thesefindingssuggestthatwhilealargenumberoflocalitieshavenothadtoaddressforeclosuremaintenanceissues,themajorityoflocalitiesthathavedonesohavetendedtouselocalprocedures.Section1307appearstobeanunderusedresourcethatcouldbehelpfultothoselocalitiescopingwithforeclosuremaintenanceproblems.

Localgovernmentofficialswhoindicatedthatforeclosureswereaproblemintheircommunitiesalsoreportedthatlegalaction(ofallkinds)wasinitiatedmorethantwiceasfrequentlyascomparedtothoselocalitiesthatwerenotasseverelyaffectedbyforeclosures.Infact,38percentofthelocalitiesindicatedthattheydidnothaveanyforeclosurepropertieswhichwarrantedlegalaction.ThisisconsistentwiththenatureoftheforeclosureprobleminNewYorkState—somelocalitiesarehithardbyforeclosures,whileothersfaceissuesrelatedtoforeclosuremuchlessfrequently,ifatall.Forthosehithardest,thelegalprotectionsofSection1307couldbeanimportantcomponentoftheefforttomaintainthequalityoftheircommunities.

Inaddition,thelegalrequirementinandofitselfcanpromotecompliance.Inmanycases,localofficialsindicatedthatwhennotified,theresponsiblepartiescompliedwiththerequirements(whetherunderSection1307oralocallaworordinance),therebyalleviatingtheneedforadditionalworkandexpenseonthepartofthemunicipality.


0 10 20 30 40

In Process of Starting Action

Other

Not Cost Effective

Handled by Other Jurisdiction

Recovered Costs Via Tax Bill

Rely on Local Law

Complied When Notified

Unaware of Section 1307

No Properties in This Situation

OSC Survey Results: Reasons Given for Not Taking Legal Action for Failure to Comply with Section 1307

Lenders

Recovering Costs

LocalgovernmentsthatrespondedtothesurveyreportedthateventhoughtheywerelargelyunawareofSection1307,theyhavebeenquitesuccessfulinrecoveringthecostsassociatedwiththemaintenanceofforeclosureproperties.Ofthoselocalitiesindicatingthattheyspentmoneyin2010enforcingmaintenancestandards,overtwo-thirdshavefullyrecoupedthecostsassociatedwithpropertymaintenance.Innearly61percentofthecases,localitieshaveattemptedtorecovercostsusingremediesotherthanSection1307,suchasplacingalienontheproperty.

Fortheone-thirdofrespondentsthathavenotbeenabletorecovercostsfully,Section1307canprovideanadditionalmechanismfordoingso.Thisisimportant,becauseamongtherespondinglocalitiesthathavebeenthemostburdenedwithpropertymaintenanceactivities(thosemaintainingover50propertiesinasingleyear),lessthanone-halfhavebeenabletofullyrecouptheircosts.


67%

24%

6% 3% 0%

10%

20%

30%

40%

50%

60%

70%

80%

OSC Survey Results: Has your municipality attempted to recoup these costs?

Yes, full costs recouped

Yes, partial costs

recouped

Yes, but no costs

were recouped

No attempt made

Conclusion

Section1307wasenactedtohelpprotectpropertyvaluesandpreventneighborhoodblightbyrequiringforeclosinglenderstomaintainvacantorabandonedpropertiesduringtheforeclosureprocess.However,manylocalofficialsarenotawareoftheprovisionsofthelaw.

Theresultsofthissurveyindicateaneedforgreatercommunicationandoutreachregardingcurrentlawsandresponsibilities.Forthelawtohaveanoticeableimpact,localofficialsneedtobemadeawareofSection1307provisions,lendersmustbemadeawareoftheiradditionalresponsibilitiestomaintainforeclosedproperties,andallpartiesshouldbemadeawarethattimelymaintenanceisthemostefficientwaytopreservepropertyvalues.

WewillcontinuetousetheresourcesoftheOfficeoftheStateComptrollertoprovideinformationandassistancetolocalgovernmentsviaourwebsite,publicationsandtraininginitiatives.


Mailing Address for all of the above:

DirectoryCentral Office

email: [email protected]

Office of the State Comptroller, 110 State St., Albany, New York 12236

Division of Local Government and School Accountability

(Area code for the following is 518 unless otherwise specified)

Executive .................................................................................................................................................................................. 474-4037 Steven J. Hancox, Deputy Comptroller Nathaalie N. Carey, Assistant Comptroller

Audits and Local Services ................................................................................................................................................. 474-5404(Audits, Technical Assistance)

Electronic FilingQuestions Regarding Electronic Filing of Annual Financial Reports ......................................................474-4014Questions Regarding Electronic Filing of Justice Court Reports .............................................................473-6438

Financial Reporting ..............................................................................................................................................................474-4014(Annual Financial Reports and Real Property Tax Levies)

Information Services ........................................................................................................................................................... 474-6975(Requests for Publications or Government Data)

Justice Court Fund ................................................................................................................................................................473-6438

Monitoring and Analysis ...................................................................................................................................................473-0006(Real Property Tax Cap, Constitutional Tax and Debt Limits, and Local Government Approvals)

Professional Standards ...................................................................................................................................................... 474-5404(Auditing and Accounting)

Research ....................................................................................................................................................................................473-0617

Statewide and Regional Projects ..........................................................................................................................607-721-8306

Training ......................................................................................................................................................................................473-0005(Local Official Training, Teleconferences, DVDs)


DirectoryRegional OfficeDivision of Local Government and School Accountability

Steven J. Hancox, Deputy Comptroller (518) 474-4037Cole H. Hickland, Director • Jack Dougherty, Director Direct Services (518) 474-5480

BINGHAMTON REGIONAL OFFICE - H. Todd Eames, Chief ExaminerState Office Building, Suite 1702 • 44 Hawley Street • Binghamton, New York 13901-4417 Tel (607) 721-8306 • Fax (607) 721-8313 • Email: [email protected]: Broome, Chenango, Cortland, Delaware, Otsego, Schoharie, Sullivan, Tioga, Tompkins counties

BUFFALO REGIONAL OFFICE – Robert Meller, Chief Examiner295 Main Street, Suite 1032 • Buffalo, New York 14203-2510 Tel (716) 847-3647 • Fax (716) 847-3643 • Email: [email protected]: Allegany, Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans, Wyoming counties

GLENS FALLS REGIONAL OFFICE - Jeffrey P. Leonard, Chief ExaminerOne Broad Street Plaza • Glens Falls, New York 12801-4396 Tel (518) 793-0057 • Fax (518) 793-5797 • Email: [email protected]: Albany, Clinton, Essex, Franklin, Fulton, Hamilton, Montgomery, Rensselaer, Saratoga, Schenectady, Warren, Washington counties

HAUPPAUGE REGIONAL OFFICE – Ira McCracken, Chief ExaminerNYS Office Building, Room 3A10 • Veterans Memorial Highway • Hauppauge, New York 11788-5533 Tel (631) 952-6534 • Fax (631) 952-6530 • Email: [email protected]: Nassau, Suffolk counties

NEWBURGH REGIONAL OFFICE – Christopher J. Ellis, Chief Examiner33 Airport Center Drive, Suite 103 • New Windsor, New York 12553-4725 Tel (845) 567-0858 • Fax (845) 567-0080 • Email: [email protected]: Columbia, Dutchess, Greene, Orange, Putnam, Rockland, Ulster, Westchester counties

ROCHESTER REGIONAL OFFICE – Edward V. Grant Jr., Chief ExaminerThe Powers Building • 16 West Main Street – Suite 522 • Rochester, New York 14614-1608 Tel (585) 454-2460 • Fax (585) 454-3545 • Email: [email protected]: Cayuga, Chemung, Livingston, Monroe, Ontario, Schuyler, Seneca, Steuben, Wayne, Yates counties

SYRACUSE REGIONAL OFFICE – Rebecca Wilcox, Chief ExaminerState Office Building, Room 409 • 333 E. Washington Street • Syracuse, New York 13202-1428 Tel (315) 428-4192 • Fax (315) 426-2119 • Email: [email protected]: Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, Oswego, St. Lawrence counties

STATEWIDE AND REGIONAL PROJECTS - Ann C. Singer, Chief ExaminerState Office Building, Suite 1702 • 44 Hawley Street • Binghamton, New York 13901-4417 Tel (607) 721-8306 • Fax (607) 721-8313


New York StateOffice of the State Comptroller

Division of Local Government and School Accountability110 State Street, 12th Floor • Albany, New York 12236

March 2012

cleaning it up: the foreclosure problem and the response ... · properties in foreclosure are often...

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