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Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo Catskill Library System – Procurement (2015M-84)
… library system located in the Town of Wallkill, Orange 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 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 99-5
… the treasurer of the cooperative library system. 24 Opns St Comp, 1968, p 914; 23 Opns St Comp, 1967, p 731; and 23 Opns St Comp, 1967, p 387, superseded to the extent inconsistent. …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The …
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
… 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
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester Library System – Procurement (2015M-199)
… bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… the 2014-15 fiscal year. Furthermore, employees’ leave accrual records were not accurately maintained. Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 90-63
… (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation (authority to … for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund a …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 2002-7
… 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of Erie , 171 … 1975 Opns St Comp No. 75-399, unreported; see also Buffalo and Erie County Public Library , supra ; compare Korn … 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
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has … even when the municipal treasurer has custody (1991 Opns St Comp No. 91-57, p 158). Further, even if the treasurer of … of interest; Public Officers Law, §10, official oaths; Binghamton Public Library v City of Binghamton , 69 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-15OSC's Online Government Accounting Schools
… Platform: GoToWebinar. Please visit https://support.goto.com/webinar to ensure compatibility. You will receive an …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 2001-12
… to defend and indemnify its employees, is consistent with subsequent caselaw that has upheld the autonomy of public libraries in connection with their decisions as to the purposes for which monies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Tompkins County Public Library – Financial Management (2015M-250)
… Public Library is the central library for the Finger Lakes Library System and serves libraries and users in …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 98-13
… activity (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… 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, §77-b(6): A public …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap - Local Governments
… Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked Questions for … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … Webinar On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOverview – Improving the Effectiveness of Your Claims Auditing Process
… Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional information …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview