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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Northville Public Library – Cash Disbursements (2015M-53)


Released: July 31, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014.

Background

The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees elected by the residents of the Northville Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987.

Key Findings

  • The Board did not conduct a proper audit of claims, including online payments and cash withdrawals.
  • Service providers were allowed to automatically deduct funds directly from the Library’s checking account.
  • Not all cash disbursements were properly included in the accounting records.

Key Recommendations

  • Perform a thorough audit of all Library claims before approving payment.
  • Establish policies and procedures that prohibit service providers from having direct access to the Library’s bank accounts.
  • Establish policies and procedures to ensure that the accounting records and reports are complete.

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