Sayville Public Library – Treasurer (2016M-334)

Issued Date
December 16, 2016

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.


The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. The Library, which received its charter from the New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $3.7 million.

Key Findings

  • The Treasurer’s status as either a Library officer or independent contractor is unclear.
  • The Treasurer, whose duties were indicative of those of a public officer, did not take an oath of office, which is a requirement for holding public office.

Key Recommendations

  • Consult with legal counsel about the Library’s relationship with the individual performing the Treasurer’s functions.
  • Ensure that the Treasurer meets all the requirements of a Library officer, including filing an oath of office as n