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Liverpool 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-126Western Sullivan Public Library – Library Operations (2015M-156)
… of Audit The purpose of our audit was to examine the Library’s financial operations for the period July 1, 2013 … March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Sayville Public Library – Treasurer (2016M-334)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background The Sayville Public Library is a school district public library located in the …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334East Islip Public Library – Cash Receipts (2017M-223)
… of Audit The purpose of our audit was to determine whether Library staff properly collected, recorded and deposited cash … through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223State 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-auditsLima Public Library – Procurement (2017M-295)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Brighton Memorial Library – Board Oversight (2015M-116)
… of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through … February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Johnstown Public Library – Cash Receipts (2014M-304)
… our audit was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the period January 1, … through June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Chili Public Library – Board Oversight (2015M-130)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts for the period … March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for the period … 1, 2014 through June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309North Shore Public Library – Financial Condition (2013M-344)
… of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 … through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Lockport Public Library – Claims Processing (2015M-192)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Northville Public Library – Cash Disbursements (2015M-53)
… through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton … County, and serves approximately 3,000 residents. The Library is a school district public library governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… of our audit was to determine whether the Board and Library officials developed and implemented adequate internal … 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Greece Public Library – Information Technology (2017M-130)
… of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period … 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Opinion 95-30
… MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes … of the chief fiscal officer or other officer of a public library, whether obtained from public or private sources, may … the investment of the moneys of a school district public library. In addressing the authority of a public library to …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, … through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355