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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 …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Ramapo 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 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 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, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-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 …
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
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
… 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 …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester 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 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Comptroller DiNapoli Releases Municipal Audits
… officials did not seek competition when making purchases on behalf of the system’s member public libraries. These …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 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, …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC'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. …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 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 …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 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". …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 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 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 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 …
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 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Opinion 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, …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 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 …
https://www.osc.ny.gov/legal-opinions/opinion-89-10What 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 …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capReal 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 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOverview – 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 …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview