Search
Opinion 92-28
… to meet the estimated expenditures of the school district. All moneys received from taxes or other public sources for … in the same manner as other general taxes. Further, all moneys received from taxes or other public sources for …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a … that were turned over to her during the audit period, and did not maintain accurate and complete financial records. In addition, she received …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsState Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several communities, … expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library officials have …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Bethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 99-5
… an improvement in library services (26 Opns St Comp, 1972, p 62). The amount paid under the contract, as required … this Office's opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract … also supports this conclusion. Chapter 364 of the Laws of 1972 further amended section 256 to specifically authorize …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 2002-7
… to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… for library services beyond those already available to all town residents, or may grant moneys to the town library. … in the form of services beyond those already provided to all town residents, such as by providing enhanced or …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Get Your Money Back!
… . Upcoming Events in New York State: Date Day/Time Event Location County Lower Hudson Valley June 4, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Ramapo … Ramapo Town Hall 237 NY-59 Suffern, NY Rockland June 5, 2025 10:00 a.m. – 1:00 p.m. OUF in the Town of Haverstraw …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 90-63
… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … awards to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-76
… MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public library must be credited to the library fund and not to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 93-15
… to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant … moneys of the library. Town Law, §123 provides that, on or before January 20, each town officer or employee who has … Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from the sponsoring …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing … for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Mid-Hudson Library System – Procurement (2016M-261)
… pricing when purchases are made using State contract on behalf of member public libraries. Modify the Library … of goods and services not subject to competitive bidding, on behalf of member public libraries. … MidHudson Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Opinion 97-17
… of a "city and county public library". September 29, 1997 Alan P. Gerstman, Esq., lst Asst. County Attorney Erie County …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 89-10
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash … the amount of the unreturned excess advance from the salary or other money owned the officer or employee. Any …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) … to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Tompkins County Public Library – Financial Management (2015M-250)
Tompkins County Public Library Financial Management 2015M250
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250