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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Walworth-Seely Public Library – Board Oversight (2014M-260)


Released: March 13, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015.

Background

The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392.

Key Findings

  • The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of all moneys.
  • The Board did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement policy.

Key Recommendations

  • Rescind the Director’s check-signing authority.
  • Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other Library purchases.

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