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Baldwin Public Library – Payroll (2013M-335)
… of Audit The purpose of our audit was to determine if the Library had effective internal controls over payroll for the … 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau County. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… ] Audit Objective Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Bethpage Public Library – Procurement (2019M-219)
… ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … 2014 through April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Connetquot Public Library – Cash Disbursements (2017M-125)
… of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period … through October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Opinion 97-21
… General Municipal Law, that the treasurer of each public library file an annual report of financial transactions with … 263 of the Education Law provides the following: Every library or museum, other than a school library, which enjoys any exemption from taxation or receives …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Dunham Public Library – Claims Processing (2015M-15)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period October 1, … through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Orange – Former Highway … discharge and given a $500 fine. Plattekill Public Library – Procurement and Investment of Funds (Ulster County) … policy by limiting the investment decisions to the library’s committee and by ensuring funds were properly …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village … in the tentative budget for the general, electric, library and parking funds are reasonable. However, the water … Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of Cheektowaga Village of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , … in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer … Thomas P DiNapoli today announced his office completed audits of the Village of Endicott Village of Hempstead City …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for … 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity as may be … in the special act creating the special district public library For a public library Board of Trustees, the function …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the … 30, 2014. Background The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that serves the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28East Meadow Public Library – Claims Auditing (2017M-275)
… through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Gloversville Public Library – Claims Processing (2014M-81)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Opinion 98-13
… museum is derived from its authority to establish a public library. Arts and Cultural Affairs Law, §61.05 provides that … corporation may establish and maintain a free public library or museum in accordance with the "library provisions" of sections 253 to 271 of the Education …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Half Hollow Hills Community Library - Fund Balance (2018M-127)
… if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the … the level of unrestricted fund balance retained by the Library was $4.7 million or 72 percent of operating …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash receipts procedures … July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Brentwood Public Library – Leave Accruals (2018M-26)
… through August 31, 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26