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Opinion 97-21
… or other provisions of law indicate that a different meaning or application was intended from that required to be … the word "now", as used in that section, to have a meaning other than that specified in section 34 of the …
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 period January 1, 2013 … 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
… 1 Section 256(1) of the Education Law provides that: [ a]ny authority named in section two hundred fifty-five . . . … of course, are combinations of public libraries within a county or sometimes even larger area. They are chartered by …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mid-Hudson Library System – Procurement (2016M-261)
… approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … The Library System's purchasing policy does not address what internal procedures to use for purchases that do not require competitive bidding. Key Recommendation Modify …
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
… Cities – Second Class Cities Law Section 64 and individual city charters Libraries – For public libraries – Education … 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
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having that responsibility. The following … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesWestchester Library System – Procurement (2015M-199)
… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is … 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
… of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and … 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
… FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes and … are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax … The term "local government" is defined to include public libraries (General Municipal Law, §§10[1][a], 11[1]). Section …
https://www.osc.ny.gov/legal-opinions/opinion-95-30OSC's Online Government Accounting Schools
… and other local special districts. Cost: $85 per local government or district official, board member and employee. … 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
… the sponsor municipality or school district. May 15, 1990 Stanley L. Itkin, Director Hillside Public Library … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 93-15
… Opn No. 91-57, supra ; 1983 Opns St Comp No. 83-32, p 37; Buffalo Library v Erie County , 171 AD2d 369, 577 NYS2d 993 … library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of Gardiner … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … July 18, 2002 Melanie K. Battoe, Library Director Guernsey Memorial Library … Whether the expenditure of monies from a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public … board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … or school district (see Sponsor's Memorandum in Support of S. 573 of 1984; letter from Senator Hugh T. Farley …
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
… (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing … with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; EDUCATION LAW, §§253, 255, 262; … authority to establish a public library. Arts and Cultural Affairs Law, §61.05 provides that any municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 89-10
… public library may provide cash advances to employees to cover travel expenses incurred in connection with conventions, …
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 governments and most school districts can … 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
… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …
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 … 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