Handbook for Library Trustees of New York State (2023 Edition)

Public and association libraries are classified as New York State Education Corporations and are therefore subject to a wide range of federal, state, and local laws, rules, and regulations. While trustees cannot be expected to understand all the details of every pertinent law, they should be familiar enough with the major legal issues to be assured that their library is always in compliance. Boards are strongly advised to solicit the assistance of their public library system and seek the advice of legal counsel well-versed in education and municipal law. It is important, however, for every trustee to understand the legal foundation of their library and the extent and limitations of the Board’s authority.
     
Public libraries in New York State receive a Charter from the Board of Regents and are registered with the New York State Education Department. The Charter gives the library a corporate existence. The basic powers and duties of all Library Boards are defined in Education Law §226. This law provides fundamental rules of conduct for the Board and details important powers such as the right to hold and control property and hire staff. A library's Registration demonstrates compliance with minimum standards as defined by the Education Department Regulations Title 8 New York Codes, Rules and Regulations (NYCRR) §90.2 (Standards for Registration of a Public, Free Association and Tribal Libraries). A library must maintain its registration to receive local and state public funding and is asked to certify to the State Education Department each year that they are in compliance through the filing of the Annual Report for Public and Association Libraries.  

Other pertinent New York State Education Laws and Regulations include:

Education Law

• §216 - Charters and incorporation
• §226 - Powers of trustees of institutions 
• §253 - Definition of a public library
• §254 - Standards of library service
• §255 - Establishment of a library
• §256 - Library service contracts (with unchartered areas)
• §259 - Library taxes and funding
• §260 - Powers of Trustees; School District Public Library authority
• §260-a - Meetings of Boards of Trustees (Open Meetings Law)
• §260-d - Trustee Continuing Education
• §272 - Library Systems
• §273 - Apportionment of State Aid

Commissioner's Regulations:

• §11.4 - Annual Reports
• §90.2 - Minimum Standards
• §90.3 - Public Library Systems
• §90.4 - Central Libraries
• §90.7 - Certification of Public Librarians
• §90.8 - Personnel
• §90.9 - Library Services Aid
• §90.12 - State Aid for Library Construction 

All public and association libraries are subject to various parts of the Education Law, Labor Law, Public Officers Law and the Not-for-Profit Corporation Law, as well as numerous other New York State laws governing the conduct of corporations, both public and private; a compelling reason for the library to retain knowledgeable legal counsel.

Library boards should be aware of, and compliant with, the relatively new law in New York State related to sexual harassment prevention protocols. The Human Rights Law in New York requires all employers, regardless of the number of employees, to provide a workplace free from sexual harassment. All libraries must adopt mandated policy elements and an annual training schedule for staff and trustees. 

Public libraries, those considered to be municipal, school district or special/consolidated legislative district libraries, are also subject to several additional laws, regulations and policies designed to protect the public interest.  Most notable of these include:

• Civil Service Law (job titles; examinations; due process)
• General Municipal Law (bidding and procurement; conflicts of interest)
• Labor Law (hour and wage; safety; volunteers and interns; and “Wicks Law”)
• Public Officers Law (indemnification; Open Meetings Law; Oath of Office; and Freedom of Information (FOIL)
• New York State Comptroller’s Policies and Procedures (accounting standards; reserve funds; investments, etc.) 

The New York State Library provides an up-to-date summary of excerpts from New York State Law and Regulations of the Commissioner of Education pertaining to libraries. 

Please note: Whenever researching legal issues, be certain to search for the most recent opinions and decisions or consult with the library’s attorney, particularly when referencing opinions.
 

There are four types of public libraries in New York State: association, municipal, school district, and special/consolidated legislative district. All are chartered by the Board of Regents. Trustees and community leaders are quite often confused about the legal structure of their community library and the laws that govern them. Since each of these library types has several variations, it is critical for all associated with the governance of the library to clearly understand their particular configuration. Your Library’s charter documents will provide important information about your particular legal status. For a detailed comparison chart see the chart, Public and Association Libraries: A Comparison, in the Appendix.  

Association libraries are Education Corporations under New York State law and subject to New York State Education Law yet are considered charitable organizations by the Internal Revenue Service (IRS). It either has a contract with a unit of local government to provide library service to the residents of that jurisdiction or has secured voter-directed funding for their service area to provide library services. In legal terms, this contract may be written, oral or implied; but it always exists. Though association libraries are education corporations, just as the other three types of public libraries, they are not subject to some of the laws and restrictions of true public libraries. However, like the other three types of public libraries, they are generally supported by public funds and must always keep transparency and accountability in mind as they make decisions. It is advisable for association libraries to follow laws, regulations, and best practices for public libraries. In addition to Education Law, such libraries are subject to some aspects of the New York State Not-for-Profit Corporation Law. 

A municipal library is formed either by a vote of the governing body of a municipality (village, town, city, or county) or by a public referendum to serve the residents of the municipality. The library is an independent corporate entity and not dependent upon the municipal government. However, the Board is appointed by the municipality, which is responsible for the appropriate funding of the library when voter-directed funding has not been pursued. The library is subject to all the laws applicable to public institutions in the state.
 
A school district public library is organized to serve the residents who live within the boundaries of a given school district. With few exceptions, the Library Board is elected by the district residents. The library and the Library Board are independent of the school district and the School Board. However, the school district is responsible for collecting taxes on behalf of the library and for the issuance of municipal bonds for construction on the library’s behalf.  The separation of powers between local boards of education and a school district library board is detailed in Education Law §260 (7)-(11). The library is subject to all the laws applicable to public institutions in the state.

A special legislative district library or consolidated district library is created by a special act of the State Legislature and a local public vote to serve all or part of one or more municipalities or districts as defined by its enabling legislation. Each of these libraries is somewhat unique but all are considered “public” insofar as adherence to state law. The library is subject to all the laws applicable to public institutions in the state.

The New York State Library’s “Public Library District Toolkit: Strategies to Assure your Library’s Legal and Financial Stability” provides an in-depth look at the four types of libraries and their funding and governance models.  

Tax exempt status: Every association library should obtain federal tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (IRC). This exemption allows the library to avoid federal tax liability and to be eligible to receive tax-deductible gifts. A library that has such an exemption is required to file IRS Form 990 annually with the Internal Revenue Service.

Form 990 functions in place of a federal income tax return for the exempt organization, and there are large financial penalties for late filing or failure to file. Failure to file three years in a row will result in the revocation of the library’s 501(c)(3) status. Federal law requires that the library's completed Form 990 must be on file at the library and available for public inspection upon request. In addition to the federal tax exemption, each library should also obtain a state sales tax exemption certificate (Form ST 119 and Form ST 119.1).
 
Public libraries (municipal, school district and special/consolidated legislative district) are, by definition, government entities under the IRC, and therefore inherently tax exempt and not classified as 501(c)(3) corporations.  However, public libraries may receive confirmation of tax-exempt status from the Internal Revenue Service to use with grant makers and businesses.

Transparency: As noted in the chapter on Board Organization, each library board is required by the Open Meetings Law and Education Law §260a to conduct its business in public with only a few very limited exceptions.  All municipal, school district and special/consolidated legislative district libraries must also conform to the requirements of the Freedom of Information Law (FOIL). For more information visit the Committee on Open Government’s website. 

Although association libraries do not fall under the provisions of FOIL, they are wise to consider such a policy detailing their compliance with the provisions of FOIL (model rules for agencies can be found on the Committee on Open Government website)  since they are supported by public funds and are often subject to public scrutiny. Your community expects transparency.

Every library board is also required to approve and file the Annual Report for Public and Association Libraries with the New York State Library detailing library activities, finances, and attestation of compliance with the state-established minimum standards. Failure to file such a report in a timely fashion can lead to the loss of registration which triggers the loss of eligibility to receive state and local funding; the removal of trustees by the Board of Regents; and ultimately the revocation of a library’s Charter and the closure of the library.   

The Board of Regents has the statutory authority and responsibility to establish minimum standards of service for libraries in New York State (Education Law 254). Through Education Department Regulations (8 NYCRR) §90.2, the Commissioner of Education has established minimum standards for public and association libraries. 

All minimum standards must be addressed in the context of the library’s long-range plan of service which should be based on community input.

All public and association libraries are required to have and to share online with their communities:

1. Written bylaws of the Board of Trustees; reviewed and re-approved at least every five years. *Also see standard 11.
2. A community-based, board-approved, written long-range plan of service developed by the Board and staff.  *Also see standard 11.
3. A board-approved written annual report to the community on the library’s progress in meeting its mission, goals and objectives.  *Also see standard 11.
4. Written policies for the operation of the library, reviewed at least every five years.  *Also see standard 11.
5. An annual, board-approved budget designed to address community needs as defined in the long-range plan.  *Also see standard 11.

In addition, each public and association library is also required to:

6. Periodically evaluate the effectiveness of the library's programs, services and collections.
7. Maintain hours of service according to a schedule based on population served:

Population	Minimum Weekly Hours
Up to 500	12
500-2,499	20
2,500-4,999	25
5,000-14,999	35
15,000-24,999	40
25,000-99,999	55
100,000 and above	60

Source: Helpful Information for Meeting Minimum Public Library Standards: Hours

8. Maintain a facility which meets community needs, as outlined in the library’s long-range plan; including adequate space, lighting, shelving, power and data infrastructure, and a public restroom.
9. Provide programming to address community needs.
10. Provide a circulation system that facilitates access to the local library   collection and other library catalogs as well as providing equipment, technology, and internet connectivity to address community needs and facilitate access to information.
11. Provide access to current library information in print and online to facilitate the community’s understanding of library services, operations and governance. Information provided online shall include items 1-5. 
12. Employ a paid director with qualifications based on population served.  The minimum education qualifications for library director as established in Commissioner’s Regulation §90.8 are as follows:

Chartered Population	Education Qualification
2,500 - 4,999	Two years of college study
5,000 - 7,499	Bachelor's degree
7,500 or more	Master's degree in Library Science (MLS) and NYS public librarian’s professional certificate

13. Provide library staff with annual technology training appropriate to their   position, in order to address community needs.
14. Establish and maintain partnerships with educational, cultural or community organizations which will enable the library to address the community’s needs, as outlined in the library’s long-range plan of service.

A library in New York State must meet these Minimum Standards in order to be registered to receive public funds. The Library Board is ultimately responsible for ensuring these minimum standards are met. It should be noted that many of these standards are based on a board’s analysis of community needs. For advice on how to assess community needs please see the Planning & Evaluation Chapter. 

A practical explanation of these standards is available on the New York State Library website.

When new Decennial U.S. Census numbers are released, be sure to check if the minimum number of hours or the required education level for the director position at your library are impacted.  

In addition, New York State General Municipal Law §30 requires each public library to file an annual report of financial transactions with the Office of the State Comptroller (OSC). After fiscal year 2023, this report is known as the Annual Financial Report (AFR).

• Annual Report to the Community
• Annual Report to the State (DLD)
• Library Charter
• (if applicable) Enabling Legislation
• Long-Range/Strategic Plan
• Public Access to Records (FOIL) Policy