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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)


Released: June 12, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the period July 1, 2013 through September 30, 2014.

Background

The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that serves the approximately 14,000 residents of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of Trustees elected by District residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000.

Key Finding

  • Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were audited and approved by the Board.

Key Recommendation

  • Ensure that all claims are presented to and approved by the Board 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