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Opinion 97-21
… from that required to be given by this chapter" (see Property Clerk, New York City Police Department v Seroda , …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … member libraries’ board members. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 99-5
… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … to the people of the municipality, district or reservation for whose benefit the contract is made, under such terms and …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is governed by a … for purchases below the competitive bidding threshold, and purchases of goods and services not subject to competitive bidding, on behalf of …
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
… Class Cities Law Section 64 and individual city charters Libraries – For public libraries – 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
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having … The following chart describes who is generally responsible for auditing claims in each type of locality and what …
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
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … the Laws of 1992, sets forth general investment authority for "local governments". The term "local government" is … or other officer of the local government, and not required for immediate expenditure, in special time deposit accounts …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC's Online Government Accounting Schools
… Register Now Registrations close 3 weeks prior to class start date. Preferred attendees are … with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … Expenditures (in recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 93-15
… Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … is required to annually account to, and submit its books for audit to, the town board with respect to private source … previous fiscal year "shall account with the town board for such moneys and shall produce all supporting books, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … of library board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Tompkins 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 Library operations for the period January 1, 2014 through May …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 98-13
… further provides that a town may acquire real or personal property for library purposes. A public library so …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… - Conferences 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, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find …
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 … On Demand This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters will …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOverview – Improving the Effectiveness of Your Claims Auditing Process
… Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope that the … additional information on the body or official responsible for auditing claims in school districts, counties, fire …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview