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State Comptroller DiNapoli Releases Municipal Audits
… Brentwood Public Library – Leave Accruals (Suffolk County) Leave accrual records for business office employees … Emergency Service Communication Surcharges (2017MS-4) Each county in this audit could improve controls over E911 … appropriations and expenditures has increased from 5.9 percent in 2014-15 to 30.9 percent in 2016-17. The board's …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 92-28
… over to the library fund or the library treasurer, as the case may be, those taxes which are specifically earmarked for … to the library fund or to the library treasurer, as the case may be, as soon as practicable after receipt. (4) … yearly, or as directed, as are other general taxes. In the case of a school district the appropriation for library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Comptroller DiNapoli Releases Municipal Audits
… condition of the water and sewer funds. Both funds relied on interfund advances from the general fund to help finance …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 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library system. 24 Opns St Comp, 1968, p 914; 23 Opns St Comp, 1967, p 731; and 23 Opns St Comp, 1967, p 387, superseded to the extent inconsistent.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-99-5Opinion 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 90-2
… to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … is located and which is supported by town-wide taxes, for library services beyond those already available to all … of your letter asking whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … residing within the village which subsequently lowered tax rates for town residents living outside of the village. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 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 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … 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
… -- Finances (requirements of annual audit of by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the board of trustees nor the separate treasurer of a town public … Whether pursuant to Town Law 123 the board of trustees or the separate treasurer of a town public …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 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-2001-12Opinion 97-17
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) … -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves … and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for five-year terms by …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State 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 … P DiNapoli today announced his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and … constitution and bylaws, which dictate the manner in which operations are to be conducted, are insufficient. In addition, monthly bank statements are not properly …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… adequate oversight of court operations to ensure that cash receipts were properly collected, accounted for and … did not ensure that the treasurer properly accounted for cash collected. Also, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Tompkins 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 … 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger … 2014 totaling $266,000. Key Recommendation Work with County officials and other municipalities within the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be … Whether the town board has the authority to increase the number of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5