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State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of Brentwood Public Library , Emergency Service Communication Surcharges , …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , … Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , Town of Olean … to ensure that completed bank reconciliations are correct. Hauppauge Fire District – Mandatory Training and Procurement …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … The board has not adopted comprehensive written procedures for managing system access. The college did not adopt a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-57
… moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal … as village moneys. The treasurer would maintain separate accounting records for the library fund moneys and the … the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 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-99-5Opinion 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-2002-7Comptroller DiNapoli Releases Municipal Audits
… with how the town clerk handled the $17.1 million of tax and penalty payments. Tax collections were not deposited in the bank or remitted to the town and county in a timely manner. Tax collection money was not properly secured in the clerk’s …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also found 11 purchases totaling over $6,600 that did not have the required purchase orders. Jamestown Board of Public … applications for energy rebates totaling $127,000 did not have sufficient technical documentation attached and 25 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 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 88-76
… treasurer of each public library ..." The report must be certified by the officer making the same and, unless an …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 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 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-2001-12Mid-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-261Opinion 97-17
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public … authorized to promulgate an annual financial disclosure form for completion and filing by library officers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-17State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should … should be replaced and whether to accumulate funds for replacement in reserves or take advantage of current low …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Tompkins 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-250