Search
State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of … of Labor, Painted Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… audit was to review the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax refund) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Ramapo Catskill Library System – Procurement (2015M-84)
… of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January … through December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Opinion 95-15
… -- Taxes (authority of school district to charge public library with proportionate share of tax refund) REAL PROPERTY … Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to charge public library …
https://www.osc.ny.gov/legal-opinions/opinion-95-15George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for the period … March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the Village of …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Cohoes Public Library – Governance and Operations (2015M-259)
… whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to … 30, 2013. Background The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Dansville Public Library – Procurement (2015M-225)
… of Audit The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 … through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225State Comptroller Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Auditors conducted reviews of 20 adopted … expenditures in the 2021 adopted budget. Bethpage Public Library – Procurement (Nassau County) The board did not … were procured competitively and in accordance with the library’s policies. Therefore, taxpayers do not have …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsMiddle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 … June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Walworth-Seely Public Library – Board Oversight (2014M-260)
… 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. …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Opinion 91-62
… PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of right to use) … Gifts and Loans (gift of property from village to public library) VILLAGE LAW, §1-102; MUNICIPAL HOME RULE LAW, … law, may transfer a building to a school district public library without consideration, subject to the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Plattekill Library – Budgeting Practices (2017M-95)
… The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable … 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials accurately accrued and correctly paid … thoroughly audit and approve claims prior to payment. Library officials should review leave accrual records for …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126