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State Comptroller DiNapoli Releases Municipal Audits
… Brentwood Public Library – Leave Accruals (Suffolk County) Leave accrual records for business office employees … percent) over the three-year period. Town of Pendleton – Special Districts (Niagara County) The town has three sewer … sewer operation revenues and expenditures as one special district. In addition, the board does not adopt individual …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 92-28
… following questions concerning the relationship between a city school district and a city school district public library in connection with moneys … library purposes. September 30, 1992 David S. Shaw, Esq., City School District Attorney Beacon City 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 … and $37,000, respectively. Town of Olean Volunteer Fire Company No. 1 – Controls Over Financial Activities … or provide the board with monthly financial reports. Company members did not maintain records for each activity to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … may be deposited in a single bank account (1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 99-5
… -- Contracts (by school district with cooperative library system) SCHOOL DISTRICTS -- Library Appropriation … Law with a cooperative library system under which library services will be provided to residents of the school … to your inquiry 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
… fund moneys) -- Finances (establishment of and expenditure from reserve funds) -- Reserve Fund (authority to establish); … -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, 3651: The library … to referendum. You ask whether the expenditure of monies from a "capital reserve fund" established by a school …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases Municipal Audits
… Fire District No. 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of Dannemora , East Islip … therefore, information may not be adequately safeguarded. Village of Croton-on-Hudson – Payroll (Westchester County) … which subsequently lowered tax rates for town residents living outside of the village. East Islip Public Library – …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-2
… or other entity under such terms and conditions as may be stated in the contract. Since section 256 authorizes a … the village to "grant moneys for the support of the cost of maintaining or the cost of any capital improvement to … ). February 20, 1990 Daniel J. Kwarta, Mayor Village of East Bloomfield …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 90-63
… who provide volunteer services to the library or for all the senior citizens of the sponsoring municipality or … or to provide a building or rooms for its or their use". All moneys received from taxes or other public sources for … who provide volunteer services to the library or for all the senior citizens of the sponsoring municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 93-15
… received or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and … be filed with the Office of the State Comptroller within 60 days after the close of the library's fiscal year (General Municipal Law, §30[5]). In addition, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2001-12
… Stone, Esq., Counsel to the State Education Department, to Allen Boudreau, dated May 3, 1983 ["a library supported by a … which monies appropriated for the library are expended ( Buffalo and Erie County Public Library v County of Erie , …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … 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-97-17State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public … $6,600 that did not have the required purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and … his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Mid-Hudson Library System – Procurement (2016M-261)
… Finding The Library System does not verify that a vendor's quote is in agreement with the State contract prior to …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Comptroller DiNapoli Releases Municipal Audits
… 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. … allocations for its enterprise funds including the boat basin fund. Although the cost allocation was updated in 2001, …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and … an annual audit of the clerk’s records and reports. In addition, the duties related to billings, collections and … board with an abstract listing each sequentially numbered claim, documenting the vendor or claim amount. Town of Galen …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-26
… to perform services in connection with the construction phase of the project once voter approval of the project was … Law, §800[4]). Pursuant to General Municipal Law, §801, an officer or employee is prohibited from having an interest in any contract of his or her municipality if the officer or employee, individually or as a member of a board, …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Tompkins County Public Library – Financial Management (2015M-250)
… County Public Library is the central library for the Finger Lakes Library System and serves libraries and users in …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5