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Opinion 97-21
… Gen 47). Section 30 of the General Municipal Law provides for the filing of financial reports with the Office of the … which receive the full amount raised by the municipalities for their support" (Memorandum, dated April 20, 1973, from … from Robert D. Stone, Counsel and Deputy Commissioner for Legal Affairs, State Education Department, to the Counsel …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo Catskill Library System – Procurement (2015M-84)
… serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 99-5
… individual municipalities and school districts to provide funds to support a cooperative library system (Memorandum of …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in … Greene, Putnam and Ulster counties. The Library System is governed by a 15-member Board of Trustees, elected for … The Library System's purchasing policy does not address what internal procedures to use for purchases that do not …
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
… Town Board, or for improvement districts with separately elected commissioners, the Board of …
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, which is … System’s purchasing policy does not address New York State General Municipal Law bidding or best value … policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC's Online Government Accounting Schools
… York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School … with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 90-63
… 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 - … district. Education Law, §255(1) authorizes municipalities and school districts to establish a public library and to …
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
… library employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the … Law §18, enacted originally by L 1981, chapter 277, is the principal defense and indemnification statute for … Officers Law §18[1][a][ii], [v]). The term "employee" is defined to include any person holding a position by …
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
… of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town … historical material); (contract with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; … grant money for the support of a museum registered by the regents or may contract with the trustees of such a museum to …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount … least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap - Local Governments
… Please visit our local official training page to view past webinars and for more information on our upcoming training …
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 … of local governments. In the case of cities, the city’s own charter typically contains audit of claims provisions. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview