Search

Opinion 97-21

… 30 of the General Municipal Law. 1 October 20, 1997 Patricia L. McCarthy Deputy Comptroller 1   We note that …

Ramapo Catskill Library System – Procurement (2015M-84)

… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …

Opinion 99-5

… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …

Mid-Hudson Library System – Procurement (2016M-261)

… The Library System's purchasing policy does not address what internal procedures to use for purchases that do not …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Appendix 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 … School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board … charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …

Westchester Library System – Procurement (2015M-199)

… bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …

Opinion 95-30

… are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The authority for public libraries to invest moneys raised by taxes and nontax moneys …

OSC's Online Government Accounting Schools

… Find Helpful information on the Introduction and Principles Accounting Schools …

Opinion 90-63

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … -- Compensation (authority to hold recognition dinners or give awards to volunteers) EDUCATION LAW, §§255(1), … party for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund …

Opinion 93-15

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … respect to private source moneys held by the library. You state that the town supervisor is the custodian of the library fund pursuant to Education Law, §259, and that the library …

Opinion 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 …

Opinion 2001-12

… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the trustees of a school district library may adopt provisions to cover employees or if they must be adopted by the districts board of education …

Tompkins County Public Library – Financial Management (2015M-250)

… 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes … Tompkins County Public Library Financial Management 2015M250 …

Opinion 98-13

… This opinion represents the views of the Office of the State Comptroller at the time it was … under the Education Law, may construct a building to house and display works of art, objects of special character … the town may expend its moneys to construct a building to house the museum and may annually raise taxes to fund such a …

Opinion 89-10

… This opinion represents the views of the Office of the State Comptroller at the time … the governing board of any municipality, by majority vote, to authorize any of its members, any officer or employee, or any other person who has been elected pursuant to law to a public office for …

What is the Real Property Tax Cap?

… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …

Real Property Tax Cap - Local Governments

… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit our local …

Overview – Improving the Effectiveness of Your Claims Auditing Process

… as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope … as a resource for those governing bodies and officials who are responsible for the audit of claims …