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State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cattaraugus …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-28
… to reimburse the school district for interest costs with respect to such notes. (5) If a school district chooses … and a city school district public library in connection with moneys for the support of the library: 1. Is interest … earmarked for library purposes. Accordingly, consistent with this statutory scheme, we believe the school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget … (Tompkins County) The board did not ensure the village’s accounting records were current, complete and accurate, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library moneys …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 99-5
… library system under the contract would be made available from an annual appropriation by the school district, subject … well as to the individual public libraries (see memorandum from Charles A. Brind, Counsel, State Education Department, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 2002-7
… 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no provision of law requires that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases Municipal Audits
… Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and … revealed five employees were overpaid a total of $902. In addition, the village under-budgeted for overtime in the 2016-17 fiscal year by $284,608 or 43 percent. Town of …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-2
… which was established by the town within which the village is located and which is supported by town-wide taxes, for library services beyond … which was established by the town within which the village is located and which is funded by town-wide taxes. Section …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 90-63
… volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-76
Whether interest earned on the investment of moneys appropriated by the village for library purposes is credited to the library fund
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 93-15
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2001-12
… of the municipality or school district (see Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. Crotty, regarding S. 573C/A. 618C, July 18, 1984). There is nothing on the face …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 97-17
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected … completion and filing by library officers and employees. In addition, since a "city and county public library" is not …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library … address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , Village of Nelliston and Town of Plattsburgh . "In …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … properly account for bail money held by the court or submit the required monthly reports in a timely manner. Town … estimates. Auditors also found significant weaknesses with how the town clerk handled the $17.1 million of tax and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… oversight and management of the town’s finances. The board has not established a budgeting policy and did not create a … unappropriated fund balance to maintain. The board has routinely adopted budgets with unrealistic estimates, … Over Cottage Rental Receipts (Hamilton County) The town has not maintained separate accounting records for a $4.1 …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … recuse himself or herself from any discussions and votes on matters relating to the contract. A public library may … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Tompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 90-5
… the decision to increase the number of trustees rests with the library board, Education Law, §260(2), as noted, …
https://www.osc.ny.gov/legal-opinions/opinion-90-5