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State Comptroller DiNapoli Releases Municipal Audits
… , Emergency Service Communication Surcharges , Village of Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget … all the surcharges to which it was entitled. Village of Milford – Board Oversight (Otsego County) The clerk-treasurer …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Comptroller DiNapoli Releases Municipal Audits
… , East Islip Public Library , County of Franklin Solid Waste Management Authority , Town of Greece , Johnsonville … Structures , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, … Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418) …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … has custody of the moneys of the village public library and presently maintains a separate bank account for those … be more efficient if library moneys were deposited in and disbursed from the same bank account as village moneys. …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract … Concerning a proposed contract for library services between a school district and a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … expending reserve fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund … Whether the expenditure of monies from a capital reserve fund established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 90-2
… -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to … by the town within which the village is located and which is supported by town-wide taxes, for library … by the town within which the village is located and which is funded by town-wide taxes. Section 256 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Comptroller DiNapoli Releases Municipal Audits
… , Town of Hampton , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington … of the fiscal years 2008 through 2012. Pember Library and Museum – Board Oversight of Financial Activities (Washington … board has taken steps to provide oversight of the library/museum’s financial activities. An accounting firm prepares …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Public Library , Monroe County , Village of Nelliston and Town of Plattsburgh . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-63
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); … for senior citizens) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-76
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) … public library must be credited to the library fund and not to the village general fund. EDUCATION LAW, §§226(6), … they deem to be for the best interests of the library, and need not be invested in the manner specified in General …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 93-15
… of annual audit of by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) … a town public library is required to annually account to, and submit its books for audit to, the town board with … of the library fund pursuant to Education Law, §259, and that the library board of trustees has appointed a …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2001-12
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of sponsor to provide for defense and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Mid-Hudson Library System – Procurement (2016M-261)
… is a nonprofit cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves … 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 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Opinion 97-17
… of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library … Whether a county may require trustees of a city and county public library to complete and file an annual …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 91-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … -- Family Relationships (contract between public library and firm employing library board member's daughter) -- … not have an interest in a contract between the library and an architectural firm which employs the board member's …
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 Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire Department , Sachem Public … P DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company Inc Town of Conesville …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsTompkins County Public Library – Financial Management (2015M-250)
… our audit was to examine the Library’s financial condition and internal controls over Library operations for the period … is the central library for the 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-250