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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Saratoga Springs Public Library – Claims Processing (2014M-351)


Released: February 20, 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 June 30, 2014.

Background

The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by an elected five-member Board of Trustees, serves the approximately 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 million.

Key Findings

  • Not all claims included signatures from the Director or department heads to indicate that goods and services were actually received.
  • The Board assigned the responsibility to audit and approve all claims for payment to the Board President.

Key Recommendations

  • Ensure that all claims contain the signature of the Director or department heads to indicate that the goods and services being billed for have been received.
  • Audit and approve all claims as the entire Board instead of delegating such responsibility to a single Board member.

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