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Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
Hillside Public Library of New Hyde Park Claims Processing 2017M175
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335George F. Johnson Memorial Library – Library Expenditures (2016M-214)
George F. Johnson Memorial Library – Library Expenditures (2016M-214)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2016-george-johnson.pdfSachem Public Library – Claims Processing (2016M-327)
… July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in the Towns … Sachem Public Library Claims Processing 2016M327 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Dunham Public Library – Claims Processing (2015M-15)
… audit was to examine the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of … Key Recommendation Audit all claims and ensure that each claim is sufficiently supported. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April … procedures for handling and recording over-the-counter cash receipts and waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … with district bylaws. In addition, the board appointed an independent contractor as treasurer. Galen-Clyde Joint Fire District – …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesAlbany Public Library – Leave Accruals (2015M-293)
… 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 … Albany Public Library Leave Accruals 2015M293 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293East 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 … Board did not audit individual claims prior to payment. Library officials did not obtain the required number of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Ravena-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-28Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library … being spent appropriately and effectively.” Clifton Park Water Authority – Water Charges (Saratoga County) Authority …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Gloversville 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 … of the Gloversville Enlarged School District. The Library received its charter as a school district public …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Opinion 98-13
… activity (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d …
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 … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
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 … they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … could have saved nearly $60,000 if they had utilized state contracts or sought competition through competitive … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits