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Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… supporting documentation, before authorizing them for payment. Approve all claims before submitting them to the …
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 process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Opinion 95-30
… in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, … 11 also authorizes investments in obligations of the United States of America, obligations guaranteed by agencies of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Baldwin Public Library – Payroll (2013M-335)
… July 1, 2011 through June 30, 2013. Background The Baldwin Public Library is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Sachem Public Library – Claims Processing (2016M-327)
… June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327George 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.pdfDunham Public Library – Claims Processing (2015M-15)
… Audit The purpose of our audit was to examine the Library’s claims auditing process for the period October 1, 2013 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Connetquot 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 … 2015 through October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… or to review the waived transactions. The librarians, opening staff, closing staff and management all have access …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Albany 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 …
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)
… July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in … totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that …
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 … 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 approximately 14,000 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, … 10, 23. Village Board of Trustees. Village Law Section 5-524 Board may create the office of village auditor or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesGloversville Public Library – Claims Processing (2014M-81)
… Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 97-21
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … required on April 1, 1950, the date upon which the last amendment to section 263 became effective (see also 1980 Opns … moneys (1988 Opns St Comp No. 88-76, p 145). … Whether sec 263 of the Education Law relieves libraries from …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Lakeview 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 and was created by a special act of the State Legislature in 1963. The Library, …
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)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Brentwood Public Library – Leave Accruals (2018M-26)
… 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26