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NYS Comptroller


Audits of Local Governments and School Districts

Western Sullivan Public Library – Library Operations (2015M-156)

Released: October 23, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015.


The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates three library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000.

Key Findings

  • The Library’s fixed costs for operating its three buildings are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building.
  • The Library’s circulation and number of patrons remain low.

Key Recommendations

  • Perform a comparative cost-benefit analysis of Library operations and segregate cost information by building to allow for more informed management decisions regarding maintaining three library facilities.
  • Solicit feedback from patrons to make informed decisions on programs and services provided and increase circulation.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236