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Plattekill Library – Budgeting Practices (2017M-95)
Plattekill Library Budgeting Practices 2017M95
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-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)
… 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-295George 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.pdfJohnstown 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-116Chili 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)
Uniondale Public Library Procurement 2015M126
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)
… performing daily cash counts, preparing deposit slips, and safeguarding cash. Board procedures also …
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)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of …
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)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district …
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-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