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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Middle Country Public Library – Treasurer (2015M-291)


Released: January 22, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015.

Background

The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an elected five-member Board of Trustees, is a school district public library that received its charter from the State Board of Regents in 1960.

Key Findings

  • The Treasurer’s status as a Library officer or independent contractor is unclear.
  • The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a salary.
  • The Treasurer only signs checks but does not maintain accounting records or prepare and submit monthly reports to the Board.

Key Recommendations

  • Consult with legal counsel and take steps to clarify that the Treasurer’s position is a public office.
  • Ensure that the Treasurer meets all requirements of a Library officer, including filing an oath of office and being compensated through the payroll.
  • Ensure that the Treasurer performs duties relating to safeguarding Library funds, including maintaining accounting records, depositing and disbursing funds and providing monthly reports 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