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Opinion 97-21

… from that required to be given by this chapter" (see Property Clerk, New York City Police Department v Seroda , …

Ramapo 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 … 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in the … libraries. Library System officials have not adopted a purchasing policy. Key Recommendations Establish and …

Opinion 99-5

… library system under the contract would be made available from an annual appropriation by the school district, subject … well as to the individual public libraries (see memorandum from Charles A. Brind, Counsel, State Education Department, …

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

… Purpose of Audit The purpose of our audit was to examine the Library … address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …

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 locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of …

Westchester 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 …

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … and warranties for member public libraries. … New York State Comptroller Thomas P DiNapoli today announced his …

Opinion 95-30

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by chapter 708 of the Laws of 1992, sets forth general investment authority for "local governments". The term "local … company located and authorized to do business in this State. Such a time deposit account or certificate of deposit …

OSC's Online Government Accounting Schools

… email [email protected] with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …

Opinion 90-63

… volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of …

Opinion 93-15

… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual … or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town … board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library …

Opinion 2002-7

… 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no provision of law requires that …

Opinion 2001-12

… of the municipality or school district (see Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley to the Honorable Gerald C. Crotty, regarding S. 573C/A. 618C, July 18, 1984). There is nothing on the face …

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

… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …

Opinion 98-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum …

Opinion 89-10

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …

What is the Real Property Tax Cap?

… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except … at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …

Real Property Tax Cap - Local Governments

Find Real Property Tax Cap Information for Local Governments

Overview – Improving the Effectiveness of Your Claims Auditing Process

… Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained in this guide will be valuable to new board members and …