Director Briefing - December 5, 2022

Reminder: Tax Cap Compliance for Public Votes

Each library with a public vote needs to file with the Office of the State Comptroller regarding their Tax Cap. It is recommended that libraries that go out for a public vote pass a board resolution indicating that the library will or may exceed the tax cap. This is recommended whether you intend to exceed the tax cap or not due to the potential for reporting errors. Below are some resources that may be helpful. Visit the OWWL Docs Tax Cap page for more information.

Property Tax Cap

Libraries of all types that have their own board of trustees and have a public vote on their tax levy are subject to the Local Government section of the NYS Property Tax Cap law. This legislation went into effect in 2011 and is designed to limit property tax increases to 2%, or the Consumer Price Index (CPI), whichever is less. Each year your library must file an online form with the Office of the State Comptroller (OSC) to indicate your compliance with the particulars of the law. In the course of the board’s budget deliberations, you may determine that your library may be justified in asking for more than the tax cap amount. To accomplish this the board must pass a tax cap override resolution prior to the public vote on the library’s tax levy. This resolution must receive an affirmative vote by 60% of the library trustees. The public vote must then pass by a simple majority to approve the levy amount. For more information see: Source: Trustee Handbook, pg. 55

Annual Reporting/Filing

  • Office of the State Comptroller requires libraries who receive funding through a referendum (public vote) to complete tax cap reporting forms each year, even if you do not plan to ask for an increase or plan to exceed the tax cap.
    • You must file and submit your online form with the Office of the State Comptroller before March 1st each year.
  • Form Need to be Completed and Submitted Online
    1. Property Tax Cap Form
      • To declare your intentions for the coming fiscal year, and the tax levy being voted on this May. (The May timeline is a general guide as many libraries put up their tax levies along with local school district votes.)
      • Deadline to file: End of February

Reminder: Annual Update Document (AUD) and 990 Requirement

To put this on your radar, all public libraries are required to submit an Annual Update Document (AUD) to the Office of the State Comptroller and all association libraries registered as a 501c3 with the IRS should submit Form 990 to the Internal Revenue Service. This will be due after the close of your Fiscal Year.

Local governments are required to file an Annual Update Document (AUD) with the Office of the State Comptroller (OSC) after the close of their fiscal year (General Municipal Law ยง30). This reporting serves as an important source of financial information for the public, our staff and other data users and stakeholders.

The software, tools and prior-year data file that you will need to prepare your AUD will be available on our website after your December 31, 2022 fiscal-year end. The filing is due within 60-120 days. Our website has your local government’s filing deadline – Please submit your information accordingly.

Getting started
  • Visit OSC’s Annual Update Document (AUD) Filing website.
  • Log in using the library's User ID and PIN/Password. You will also need this PIN/Password to complete your certification later in the process.
  • In the Reporting Options section, click on Annual Financial Reporting. Review the instructions on the steps involved.

If you need assistance with filing, contact our Help Desk at 866-321-8503.

For questions relating to accounting or financial reporting issues, contact your OSC Regional Office. Source: Office of the State Comptroller

Construction Needs Assessment FY 2023-2027 from Suzanne

The Division of Library Development (DLD) is requesting assistance updating the list of statewide public library building construction needs. This information is critical for the State Aid for Library Construction Program.

Please fill out this form with your estimated construction and renovation needs for the period of January 1, 2023 - December 31, 2027. The needs listed should not be constrained by the amount of available or anticipated funding or whether you are currently considering a Construction Aid project. It is simply what would be done if funding was available (think Wish List).

DLD strongly encourages libraries to consider projects around sustainability, accessibility, and broadband access. When adding projects concerning ADA and accessibility, please be sure to use inclusive language (click here for some helpful resources for inclusive words and terms). As a reminder, routine maintenance and repairs do not count as construction.

Please complete this from by Friday, January 13, 2023. If there are any questions, please email Suzanne at

Additionally, please save the date for the FY 2024 State Aid for Library Construction Info Session. There have been many changes/updates to the program, so I would strongly recommend attending if you plan on applying for aid in the next three years (FY 2024, FY 2025, and FY 2026).

Library Card Orders from Kelly

I will be placing a library card order at the end of December. Some libraries seemed to run low this year with their inventory, so I have attached a spreadsheet to show how many cards were issued this year for each library. Please check your supply and plan accordingly because we only place orders twice a year (I will not be ordering again until June 2023).

There are 3 products to choose from: cards, keytags, and card/keytag combo. The vendor requests a minimum quantity of 250 per product per library. If you would like to order less than the 250 minimum, please let me know and I'll see what I can do.

Please complete the order form using the link below on and submit your order no later than Wednesday, December 21, 2022.
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