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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Gloversville Public Library – Claims Processing (2014M-81)


Released: June 27, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013.

Background

The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the approximately 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school district public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000.

Key Finding

  • The Board does not have policies or procedures to ensure that claims are adequately documented, audited and approved.

Key Recommendation

  • Establish a claims processing policy and procedures to ensure that claims are properly documented and audit all claims prior to payment.

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