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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Cheektowaga Public Library – Treasurer’s Reports (2015M-136)


Released: September 4, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015.

Background

The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its charter from the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million.

Key Findings

  • The Board has not outlined the Treasurer’s duties in the bylaws.
  • The Treasurer does not prepare monthly financial reports for distribution to the Board for its review.

Key Recommendations

  • Update the bylaws to include the Treasurer’s duties.
  • Prepare monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute this report to the Board.

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