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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Sidney Memorial Public Library – Cash Disbursements (2014M-252)


Released: November 28, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2012 through June 30, 2014.

Background

The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected seven-member Board of Directors. Expenditures for the 2013-14 fiscal year totaled approximately $600,000.

Key Finding

  • The payroll vendor has unrestricted access to one of the Library’s bank accounts.

Key Recommendation

  • Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds.

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