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Baldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to … of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the … and $3.9 million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Clarence Public Library – Audit of Claims (2016M-355)
… The Library, which received its charter from the Board of Regents of the New York State Education System in 1969, is …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Bethpage Public Library – Procurement (2019M-219)
… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … personal ties. Officials did not seek competition for two of five professional service providers who were paid a total …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
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)
… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Dunham Public Library – Claims Processing (2015M-15)
… Library is a school district public library, located in the Village of Whitesboro, Oneida County, which received … its charter from the New York State Board of Regents in 1937. The Library is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Albany Public Library – Leave Accruals (2015M-293)
… 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-293Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and expenditure projections in the tentative budget for the general, electric, library and parking funds are … not prepare monthly bank reconciliations, properly account for bail money held by the court or accurately report fines …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, budget transparency … library and parking funds are reasonable. However, the water and sewer funds’ tentative budgets are not balanced, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… a $500 fine. Plattekill Public Library – Procurement and Investment of Funds (Ulster County) The board did not always comply with its procurement and investment policies, or with statutory requirements relating … by limiting the investment decisions to the library’s committee and by ensuring funds were properly invested. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 97-21
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … section 34 of the General Construction Law. Consequently, it is our opinion that section 263 of the Education Law … filing of annual financial reports by public libraries, it is our opinion that section 263 of the Education Law does …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… the office of town comptroller. Town Law Sections 20(3) (b), 118, 119; Municipal Home Rule Law Sections 10, 23. … the separate board’s jurisdiction. Village Law Sections 3-301(2)(c), 5-524 Fire District Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesEast 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 … East Meadow Public Library Claims Auditing 2017M275 …
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 … 30, 2014. Background 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 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81DiNapoli: Get Your Money Back!
… Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY Rockland June 11, 2025 11:00 a.m. – … 10:00 a.m. – 12:00 p.m. OUF in the Town of Clarkstown Street Community Center 31 Zukor Road New City, NY Rockland … Funds Workshop St. Nicks Alliance 2 Kingsland Avenue Brooklyn, NY Kings …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 98-13
… LAW, §§253, 255, 262; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(9-a): A town may establish a public museum pursuant to … under the Education Law, may construct a building to house and display works of art, objects of special character or aesthetic interest or value and historical material, and may, by local law, impose …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Half Hollow Hills Community Library - Fund Balance (2018M-127)
… the Library’s taxpayers. Library officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104