Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)

Issued Date
August 09, 2013

Purpose of Audit

The purpose of our audit was to determine if claims were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013.


The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in 1974 and provides services to several communities, including the hamlets of Mastic, Moriches, and Shirley. The Library is governed by a five-member Board of Trustees. The Library reported operating expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012.

Key Findings

  • Library officials have established adequate controls over the claims processing function that allow claims to be audited in a timely manner and ensure the claims are properly supported.
  • The account clerk and/or Director reviews invoices for department head approvals before printing checks and a schedule of claims to present to the Board, which then audits the claims before signing the checks.
  • The claims auditor performs a post-audit of the claims paid.

Key Recommendation

  • There are no recommendations for this report.