Director Briefing - December 12, 2022

2023 Advocacy and Legislative Visits

I have started scheduling in-district legislative visits for our Senators and Assemblymembers. The list can be found below. As meetings are scheduled, I will update Library Advocacy 2023 OWWL Docs page. You are welcome to invite Trustees if you would like. Most legislators are requesting meetings via Zoom. To attend meetings, please register so I can send you the links.

Please note your representatives may have changed as a result of redistricting. Senator Gallivan and Senator Brouk no longer cover any of our libraries. Take a look at Assembly Senate Representatives to see which representatives cover your library.

2023 In-District Meeting Schedule

Visit the Assembly and Senate Representatives to check your representatives.

Legislator	Meeting Date	Location and Registration Link
Assemblyman Jeff Gallahan 131st District	Monday, December 19, 2022 at 10 AM	OWWLHQ 2557 State Route 21 Canandaigua, NY 14424 Register for In-Person
Senator George Borrello 57th District	Monday, December 19, 2022 at 2 PM	Register for Online
Assemblywoman Marjorie Byrnes 133rd District	Tuesday, December 20, 2022 at 10 AM	Register for Online
Assemblyman David DiPietro 147th District	Wednesday, December 21, 2022 at 10 AM	Register for Online
Senator Pamela Helming 54th District	Thursday, January 5, 2023 at 11:30 AM	Register for Online

Legislative Updates: Double Taxation Study Bill

S7857/A9448 (Double Taxation Study Bill) was vetoed in Message #64 by the Governor on November 23.

This does not condone double taxation, it just means that there probably isn't money in the budget for the study at this time (this is my guess, anyway). There was still an overwhelming number of votes in favor of this bill. Luckily, with the veto, it will allow us more time to correct outstanding double taxation issues before this bill is proposed again.

Question of the Week: Compensating Treasurers

Question: As a public library, should our Treasurer be compensated as an independent contractor or as an employee?

Short Answer: Treasurers of public libraries should take an oath of office and be compensated through the library's payroll.

Long Answer: This is one of those answers where it depends on the type of library. School District Libraries, if they have a paid Treasurer, should have them on their payroll. Municipal Libraries do the same unless their Town holds onto and disperses the funds, in which case there may be a different setup. Special Legislative District Libraries are the same, however, they should look at their founding legislation. Association Libraries are exempt from this law and can have one of their Trustees serve as their Treasurer.

From the Trustee Handbook:

The Treasurer is a separate officer of a public library corporation and is appointed by the Board of Trustees. They are required to take an Oath of Office and perform their duties as defined in state law. Association Libraries are not covered by this law and may appoint a trustee to serve as Treasurer. Special Library Districts are advised to refer to their enabling legislation.

Also, according to the Trustee Handbook, a Treasurer's responsibilities primarily include:

• Reconciliation of bank statements
• Preparation of Monthly Report to the Board of Receipts & Disbursements
• Signing checks for payment after Board approval
• Oversight of Investments

With that definition and responsibilities, consider the rules from the Department of Labor to determine if someone is an employee or an independent contractor.

An employer-employee relationship may exist if you:

• Choose when, where, and how they perform services
• Provide facilities, equipment, tools, and supplies
• Directly supervise the services
• Set the hours of work
• Require exclusive services (An individual cannot work for your competitors while working for you.)
• Set the rate of pay
• Require attendance at meetings and/or training sessions
• Ask for oral or written reports
• Reserve the right to review and approve the work product
• Evaluate job performance
• Require prior permission for absences
• Have the right to hire and fire

Signs of independent contractor status include a person who:

• Has an established business
• Advertises in the electronic and/or print media
• Buys an ad in the Yellow Pages
• Uses business cards, stationery, and billheads
• Carries insurance
• Keeps a place of business and invests in facilities, equipment, and supplies
• Pays their own expenses
• Assumes risk for profit or loss
• Sets their own schedule
• Sets or negotiates their own pay rate
• Offers services to other businesses (competitive or non-competitive)
• Is free to refuse work offers
• May choose to hire help

Source: OSC: The Employer-Employee Relationship from Independent Contractors

I also came across this OSC Recommendation from a 2015 Public Library Audit during my research:

OSC Recommendation: Ensure that the Treasurer meets all the requirements of a Library officer, including filing an oath of office and being compensated through the payroll. Source: Middle Country Public Library OSC Audit

With the description from the Department of Labor, the roles of a Treasurer from the Trustee Handbook, and the ruling from the OSC, it would seem that a Treasurer should be compensated through the library's payroll and not as an independent contractor.

Disclaimer: Because of the complex relationship with Treasurers, the OSC, and Public Libraries, you may receive an alternate ruling from your attorney. The above opinion comes from the System.