Search
Plattekill Library – Budgeting Practices (2017M-95)
… were reasonable for the period January 1, 2016 through February 16, 2017. Background The Plattekill Library is a public … and overestimated expenditures in its budgets over the past four years. The Library accumulated a surplus fund …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Orchard Park Public Library – Audit of Claims (2016M-191)
… 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Western Sullivan Public Library – Library Operations (2015M-156)
… through March 27, 2015. Background The Western Sullivan Public Library is located in Sullivan County and serves the … Western Sullivan Public Library Library Operations 2015M156 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Sayville Public Library – Treasurer (2016M-334)
… 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. Background The Sayville Public Library is a school district public library located in the Town of Islip, Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334East Islip Public Library – Cash Receipts (2017M-223)
… period July 1, 2015 through June 30, 2017. Background The East Islip Public Library is located in the Town of Islip in … East Islip Public Library Cash Receipts 2017M223 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Lima Public Library – Procurement (2017M-295)
… January 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Johnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116George 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.pdfChili Public Library – Board Oversight (2015M-130)
… did not complete a proper audit of claims from the private funds account prior to their payment. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Uniondale Public Library – Procurement (2015M-126)
… ensure that goods and services are purchased in accordance with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts for the period … March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the State Board of …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Longwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309North Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… of our audit was to determine whether the Board and Library officials developed and implemented adequate internal … 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Northville Public Library – Cash Disbursements (2015M-53)
… and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member … Not all cash disbursements were properly included in the accounting records. Key Recommendations Perform a thorough … Establish policies and procedures to ensure that the accounting records and reports are complete. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a … Hillside Public Library of New Hyde Park Claims Processing …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Greece Public Library – Information Technology (2017M-130)
… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter … owned devices to Library computers and the sanitation and disposal of hardware and electronic media. Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Opinion 95-30
… investments in obligations of the United States of America, obligations guaranteed by agencies of the United … and moneys received from private sources, such as gifts. With respect to public source moneys, we concluded that a … the "local government", and does not prescribe a separate standard for the investment of moneys initially obtained as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30