State Controller Opinions Impacting Public Libraries

Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) 2002 (PDF)

Library Trustees (authority to provide for defense and indemnification of library employees) 2001 (PDF)

Contracts (by school district with cooperative library system) 1999 (PDF)

Public Library (authority to establish financial disclosure requirements) 1997 (PDF)

Finances (filing of annual financial reports) 1997 (PDF)

Taxes (authority of village to charge library district with proportionate share of tax refund) 1996 (PDF)

MUNICIPAL FUNDS -- Deposits and Investments (by public library) 1995 (PDF)

Taxes (authority of school district to charge public library with proportionate share of tax refund) 1995 (PDF)

Finances (requirements of annual audit of by town board) 1993 (PDF)

Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) 1992 (PDF)

Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) 1991 (PDF)

CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) 1991 (PDF)

Contracts (with town library by village) -- Grants (by village to town library) 1990 (PDF)

Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) 1990 (PDF)

Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses 1989 (PDF)

Investments (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to reduce) 1988 (PDF)