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Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue … all information available at the time. Use surplus funds as a financing source for funding one-time expenditures, …
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)
… Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… The Board of Trustees provided adequate oversight of the Library’s financial operations. Library officials accurately accrued and correctly paid … thoroughly audit and approve claims prior to payment. Library officials should review leave accrual records for …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Sayville 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-334Western Sullivan Public Library – Library Operations (2015M-156)
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-156East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts …
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)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … 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 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Johnstown Public Library – Cash Receipts (2014M-304)
… $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does … a log or issue duplicate receipts. Cash collections are stored in an unlocked cabinet and various collections … Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to …
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)
… of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through … February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Chili Public Library – Board Oversight (2015M-130)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and … Chili Public Library Board Oversight 2015M130 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the period …
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 … The purpose of our audit was to assess the Librarys internal …
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)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a provisional … Board of Regents in 1953 and serves the Longwood Central School District’s residents. The Library is governed by an …
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)
… River Central School District and all of the Rocky Point Union Free School District and serves …
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)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 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 …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … Library is located in Oswego County and is classified as a school district public library. The Library, which …
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)
… through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton … County, and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees elected …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Greece Public Library – Information Technology (2017M-130)
… of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period … 2016 through June 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in … 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-175Opinion 95-30
… grants or bequests in the form of a true trust are subject to the "prudent investor" provisions of Estates, Powers and … Prior inconsistent opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as …
https://www.osc.ny.gov/legal-opinions/opinion-95-30