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Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period … The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, … Findings The Board consistently underestimated revenues and overestimated expenditures in its budgets over the past …
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)
… 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 and Erie County Library System according to a written … expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Sayville Public Library – Treasurer (2016M-334)
Sayville Public Library Treasurer 2016M334
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)
… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan West Central School … fixed costs for operating its three buildings are high, and officials did not perform any comparative cost analysis …
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)
… whether Library staff properly collected, recorded and deposited cash receipts for the period July 1, 2015 … 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … did not properly account for attraction tickets purchased and sold. The account clerk performed incompatible financial …
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)
… was to determine whether Library officials procured goods and services economically for the period January 1, 2016 … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is … Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Brighton Memorial Library – Board Oversight (2015M-116)
… 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 Library, which received its … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored … and to require that receipts are deposited in the bank in a timely manner. Perform an audit or review of cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Chili Public Library – Board Oversight (2015M-130)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the … the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The Library is governed by … audit of claims from the private funds account prior to their payment. Key Recommendation Audit and approve all …
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 …
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)
… June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school … charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s residents. … managed cash effectively, monitored the interest earned and service fees charged to achieve optimal return, …
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)
… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member Board of Trustees. …
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)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … million. Key Findings The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key Recommendations …
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 our audit was to determine whether the Board and Library officials developed and implemented adequate internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, … Fulton Public Library Cash Receipts and Disbursements 2017M269 …
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)
… deduct funds directly from the Library’s checking account. Not all cash disbursements were properly included in …
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)
… 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 Board of Regents in 1958, is governed by a seven-member Board of Trustees …
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)
… 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-175Clarence Public Library – Audit of Claims (2016M-355)
… 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which … expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted $22,398 of fine and fee revenue to the Erie …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355