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Opinion 97-21
… the trustees of public libraries to demand that library funds be paid over to the library treasurer who would then be …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo Catskill Library System – Procurement (2015M-84)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … is a nonprofit cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of … of Locality Designated Claims Auditing Body Other Options School District Board of Education / Trustees. Education Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester Library System – Procurement (2015M-199)
… public library system which was chartered by the New York State Board of Regents in 1959. The Library System, … The Library System’s purchasing policy does not address New York State General Municipal Law bidding or best value …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , … receive the correct gross pay during the 2013-14 fiscal year and three employees did not receive the correct gross pay during the 2014-15 fiscal year. Furthermore, employees’ leave accrual records were not …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… by, a bank or trust company located and authorized to do business in this State. Such a time deposit account or …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC's Online Government Accounting Schools
… 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 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 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2002-7
… 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-2002-7Opinion 2001-12
… December 31, 2001 Philip L. Bailey, Esq., Attorney at Law Penn Yan Public Library … Whether the trustees of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Tompkins County Public Library – Financial Management (2015M-250)
… library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 98-13
… to the municipalities of this State. We, therefore, do not, in our advisory opinions to local governments, …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with … at the time of submitting the voucher or upon demand after audit of the voucher, the municipality shall deduct the …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap - Local Governments
… Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked … 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for … more information on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this guide as a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview