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Opinion 97-21

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances … obligation of filing only those reports that were required on April 1, 1950, the date upon which the last amendment to … Gen 47). Section 30 of the General Municipal Law provides for the filing of financial reports with the Office of the …

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

… of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January … is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System …

Opinion 99-5

… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … named in section 255 of the Education Law, which include municipalities and school districts (see Education Law, …

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

… Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster … of Trustees, elected for five-year terms by the member libraries. The Library System's budget for 2015 totaled … are made using State contract on behalf of member public libraries. Modify the Library System's procurement policy to …

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

… describes who is generally responsible for auditing claims in each type of locality and what options, if any, are … position. City May be the governing board, if provided for in the city charter City comptroller (for cities governed by … charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …

Westchester Library System – Procurement (2015M-199)

… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …

Comptroller DiNapoli Releases Municipal Audits

… officials did not seek competition when making purchases on behalf of the system’s member public libraries. These …

Opinion 95-30

… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) … same manner as provided for securing deposits of public funds in General Municipal Law, §10 (General Municipal Law, …

OSC's Online Government Accounting Schools

… class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts,  School … and other local special districts. Cost: $85 per local government or district official, board member and employee. …

Opinion 90-63

… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, but may not sponsor a party for the senior …

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 … for such moneys and shall produce all supporting books, records, receipts, warrants, vouchers and cancelled checks". …

Opinion 2002-7

… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of …

Opinion 2001-12

… the benefits of section 18 on its employees (1981 Opns St Comp No. 81-343, p 375; see also 1982 Opns St Comp No. 82-37, p 47). Several years after Opn No. 81-343, … see also Governor's Veto Message #298 of 1982, NYS Legislative Annual of 1982, p 355, regarding S. 8159-A, a …

Tompkins 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 Library operations for the period January 1, 2014 through May …

Opinion 98-13

… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … 262; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a): A town may establish a public museum pursuant to Education Law, … the creation of a public museum under the Education Law, may construct a building to house and display works of art, …

Opinion 89-10

… section 77-b, "municipality" is defined to include public libraries and a governing board is defined to include the … cash advance may be paid after audit. Therefore, public libraries may provide cash advances in accordance with …

What is the Real Property Tax Cap?

… With some exceptions, the State’s Property Tax Cap limits the amount local … or the rate of inflation. (Individual property tax bills are based on various factors, and they may increase more than … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see …

Real Property Tax Cap - Local Governments

… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and …

Overview – Improving the Effectiveness of Your Claims Auditing Process

… applicable to various types of local governments. In the case of cities, the city’s own charter typically contains …