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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Bethlehem Public Library – Selected Cash Receipts (2014M-254)


Released: November 7, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014.

Background

The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by the Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were approximately 21,000 members and the Library's operating expenditures totaled approximately $3.6 million.

Key Finding

  • The over-the-counter cash receipts were properly accounted for and deposited intact and in a timely manner and the system of controls was properly designed and implemented.

Key Recommendations

  • There are no recommendations in this report.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236