Legal Compliance
Maintained pursuant to Public Officers Law § 87(3)(c)
“a reasonably detailed current list by subject matter, of all records in the possession of the agency, whether or not available under this article. Each agency shall update its subject matter list annually, and the date of the most recent update shall be conspicuously indicated on the list. Each state agency as defined in subdivision four of this section that maintains a website shall post its current list on its website and such posting shall be linked to the website of the committee on open government. Any such agency that does not maintain a website shall arrange to have its list posted on the website of the committee on open government.”
(Note: Not all listed records are available pursuant to the Freedom of Information Law [FOIL]).
Items below and other records maintained by the OWWL Library System are subject to the System’s Records Retention Policy.
Subject Matter List
Board
- Annual Reports/Plans of Service
- Bylaws
- Charter
- Conflicts of Interest Reports
- Meeting Agendas
- Meeting Minutes
- Organizational Amendments
- Resolutions
- Strategic Plans
- Whistleblower Reports
Financial Records
- 990(s) Current and Past Years – Current and Previous Year Filing
- Accounts Payable Records
- Accounts Receivable Records
- Annual Update Document(s) – Current and Previous Year Filing
- Assigned Reserve Records
- Audit Work Papers, Reports, and Files
- Bank Reconciliations
- Bank Statements
- Cash Activity Reports
- Depreciation Schedules
- List of Monthly Warrants – Paid, Reviewed, and Board Approved
- Planning and Budget Documents
- Receipt and Deposit of Funds Records/Logs
- Year to Date Reports/Trial Balances/General Ledger/Balance Sheets
- Year-End Financial Statements
Contracts/Purchasing Records
- Bidders’ Proposal Files
- Contract Files
- Requisition Form/Purchase Order Files (Non-Contracts)
- Sales Tax Exemption Information
Employment Information
- Employee Summary Service Records
- Employee Travel Authorizations and Expense Files
- Job Descriptions
- Payroll Records
- Timesheets
Policy Manuals
- External Policies
- Internal Policies
- Internal Employee Handbook
Program Service Files
- Central Library Expenditure Files
- Correctional Facility Expenditure Files
- Outreach Services Expenditure Files
- Services to Member Libraries
Last Updated by the OWWL Library System Board of Trustees on January 8, 2025