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Opinion 97-21

… This opinion represents the views of the Office of the State Comptroller at the time it was … statute or charter to be made to the legislature or to any department, court or other authority of the state. These … or other provisions of law indicate that a different meaning or application was intended from that required to be …

Ramapo Catskill Library System – Procurement (2015M-84)

… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …

Opinion 99-5

… treasurer of the cooperative library system. July 8, 1999 Jerome H. Ehrlich, Esq., Attorney Elwood Union Free School …

Mid-Hudson Library System – Procurement (2016M-261)

… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

… 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town Law Section … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social Services Law …                    For special district libraries refer to the enabling legislation …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

Westchester Library System – Procurement (2015M-199)

… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and … compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross …

Opinion 95-30

… FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and … are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The term "local government" is defined to include public libraries (General Municipal Law, §§10[1][a], 11[1]). Section …

OSC's Online Government Accounting Schools

… local special districts. Cost: $85 per local government or district official, board member and employee. Please email …

Opinion 90-63

… Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … of the library (Education Law, §§226[5], 260; 1985 Opns St Comp No. 85-40, p 54). Based on these statutory … for and the cost of those meals is reasonable (1982 Opns St Comp No. 82-66, p 82; see also 1982 Opns St Comp No. …

Opinion 2002-7

… of Erie , 171 AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no …

Opinion 93-15

… County , 171 AD2d 369, 577 NYS2d 993 affd 80 NY2d 938, 591 NYS2d 131). In addition, public library officers and …

Opinion 2001-12

… , 1991, 171 AD2d 369, 577 NYS2d 993, affd 80 NY2d 938, 591 NYS2d 131; see also Education Law §216-a). Therefore, we …

Tompkins County Public Library – Financial Management (2015M-250)

… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over … 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes …

Opinion 98-13

… to house and display works of art, objects of special character or aesthetic interest or value and historical … things, works of art or other objects having a special character or aesthetic interest or value. Similarly, Arts and … to house and display works of art, objects of special character or aesthetic interest or value and historical …

Opinion 89-10

… section 77-b, "municipality" is defined to include public libraries and a governing board is defined to include the … cash advance may be paid after audit. Therefore, public libraries may provide cash advances in accordance with …

What is the Real Property Tax Cap?

… With some exceptions, the State’s Property Tax Cap limits the amount local … districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax …

Real Property Tax Cap - Local Governments

… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] … on Property Tax Cap Reporting for Local Governments Webinar On Demand This webinar provides a general overview of … review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting …

Overview – Improving the Effectiveness of Your Claims Auditing Process

… are responsible for the audit of claims. It also is our hope that the information contained in this guide will be … on the body or official responsible for auditing claims in school districts, counties, fire districts, libraries, towns …