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Opinion 97-21
… pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of … Laws of 1950, which became effective April 1, 1950. There is nothing in the language of section 263 or in the … 34 of the General Construction Law. Consequently, it is our opinion that section 263 of the Education Law relieves …
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 processes for the …
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)
… system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is governed by …
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
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester Library System – Procurement (2015M-199)
… processes for the period January 1, 2014 through June 23, 2015. Background The Westchester Library System is a … system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 … computer accessories and warranties for member public libraries. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 95-30
… for "local governments". The term "local government" is defined to include public libraries (General Municipal … not apply, however, to moneys, the investment of which is otherwise provided for by law (General Municipal Law, … of "moneys", other than those the investment of which is otherwise provided for by law, held in the custody of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC's Online Government Accounting Schools
… to class start date. Preferred attendees are New York State local officials, board members and employees of Counties, Cities, Towns, Villages, Fire Districts, School … Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 90-63
… maintain, operate and fund programs devoted in whole or in part to the welfare of the aging). Therefore, we conclude …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 93-15
… Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … is required to annually account to, and submit its books for audit to, the town board with respect to private source … that General Municipal Law, §30(3) requires that an annual report of financial transactions, including those involving …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2002-7
… LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate … of monies from a "capital reserve fund" established by a school district public library is subject to referendum. … shall be kept as a separate fund by the municipal or school district treasurer and expended only upon the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2001-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Tompkins 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 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library …
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
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash … Municipal Law authorizes the governing board of any municipality, by majority vote, to authorize any of its …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What is the Real Property Tax Cap?
… districts can increase the tax levy (the total amount of property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based on …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal Property Tax Cap - Local Governments
… for Excess Tax Levy [pdf] Legislation – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State …
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 … bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained … claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview