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Opinion 97-21
… or other provisions of law indicate that a different meaning or application was intended from that required to be … the word "now", as used in that section, to have a meaning other than that specified in section 34 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement process for the … quote is in agreement with the State contract prior to ordering. The Library System's purchasing policy does not address what internal procedures to use for purchases that do not require competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… – Education Law Section 259(1); For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity as may be … in the special act creating the special district public library For a public library Board of Trustees, the function …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding laws when …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… effectively.” Village of Cambridge – Payroll (Washington County) Employees received compensation at pay rates that … of Fishkill – Fiscal Stress – Audit Follow Up (Dutchess County) The town has made some progress implementing … implemented. Ramapo Catskill Library System – Procurement (Rockland County) Library system officials did not seek …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… that investments of gifts, grants or bequests in the form of a true trust are subject to the "prudent investor" … Thus, for example, gifts, grants or bequests in the form of a true trust would be governed by the "prudent … that investments of gifts, grants or bequests in the form of a true trust are subject to the "prudent investor" …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 90-63
… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, but may not sponsor a party for the senior …
https://www.osc.ny.gov/legal-opinions/opinion-90-63OSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 2002-7
… or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 93-15
… oaths; Binghamton Public Library v City of Binghamton , 69 Misc 2d 1005, 331 NYS2d 515 and County of Erie v Board of …
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 board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Tompkins County Public Library – Financial Management (2015M-250)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial condition and internal … and other municipalities within the Library’s service area to develop a plan to either increase revenues or further reduce services and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 98-13
… (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993) …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, … advances for its officers and employees duly authorized to attend conferences. You ask whether a school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see Overview of the Office of the New …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap - Local Governments
… Libraries, Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation … of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On Demand …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOverview – Improving the Effectiveness of Your Claims Auditing Process
… guide provides a foundation of knowledge that users can build upon as they gain experience auditing claims. The … requirements in connection with the claims auditing process. Therefore, Appendix B is intended to provide only …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview