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Opinion 97-21
… or museum, other than a school library, which enjoys any exemption from taxation or receives state aid or other … or other provisions of law indicate that a different meaning or application was intended from that required to be … reporting requirement on public libraries. Given that the exemption from filing reports with other agencies granted …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo Catskill Library System – Procurement (2015M-84)
… Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January 1, 2013 … December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 99-5
… Brind, Counsel, State Education Department, in support of Senate Bill No. 1500; emphasis added). Thus, it appears that …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's … the Library System's procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of member public libraries. Modify the Library …
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
… 133(5); and Social Services Law Section 83 Cities – Second Class Cities Law Section 64 and individual city charters …
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 … for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester Library System – Procurement (2015M-199)
… January 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public … System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of … Westchester Library System Procurement 2015M199 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … or private sources, may be invested only as prescribed in General Municipal Law, §11, except that investments of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC's Online Government Accounting Schools
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https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 90-63
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer … are also authorized to accept gifts, absolutely or "in trust", when such gifts will further a proper public …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 93-15
… Town Law, §123 provides that, on or before January 20, each town officer or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 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 2001-12
… in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library … (authority of library board and governing board of sponsor to provide for defense and indemnification of library … either (1) the board of trustees of the library may elect to confer the benefits of section 18 on library employees as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Tompkins County Public Library – Financial Management (2015M-250)
… Finding Library officials have not developed structurally balanced budgets, and the Library experienced operating …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 98-13
… under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a … to the Education Law, could construct a building to house and display works of art, objects of special character …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… fees, all actual and necessary expenses of travel, meals and lodging and all necessary tuition fees incurred in … for estimated expenditures for registration fees, travel, meals, lodging and tuition fees. If an advance is provided, …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap - Local Governments
… Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOverview – Improving the Effectiveness of Your Claims Auditing Process
… on the body or official responsible for auditing claims in school districts, counties, fire districts, libraries, towns …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview