Search
Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… ] Audit Objective Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in … action. … Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the period January 1, … through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Opinion 95-30
… MUNICIPAL FUNDS -- Deposits and Investments (by public library) LIBRARIES -- Investments (of moneys raised by taxes … of the chief fiscal officer or other officer of a public library, whether obtained from public or private sources, may … the investment of the moneys of a school district public library. In addressing the authority of a public library to …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , … in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer … Thomas P DiNapoli today announced his office completed audits of the Village of Endicott Village of Hempstead City …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village … in the tentative budget for the general, electric, library and parking funds are reasonable. However, the water … Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of Cheektowaga Village of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Bethpage Public Library – Procurement (2019M-219)
… ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services … corrective action. … Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Dunham Public Library – Claims Processing (2015M-15)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period October 1, … through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Connetquot Public Library – Cash Disbursements (2017M-125)
… of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for the period … through October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. …
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)
… The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … 2014 through April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Orange – Former Highway … discharge and given a $500 fine. Plattekill Public Library – Procurement and Investment of Funds (Ulster County) … policy by limiting the investment decisions to the library’s committee and by ensuring funds were properly …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for … 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293State Comptroller DiNapoli Releases Municipal Audits
… a contract for public work for $51,150 and two equipment purchase contracts for $50,000 and $109,970 that were not …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsEast Meadow Public Library – Claims Auditing (2017M-275)
… through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of …
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)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity as may be … in the special act creating the special district public library For a public library Board of Trustees, the function …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 97-21
… General Municipal Law, that the treasurer of each public library file an annual report of financial transactions with … 263 of the Education Law provides the following: Every library or museum, other than a school library, which enjoys any exemption from taxation or receives …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Half Hollow Hills Community Library - Fund Balance (2018M-127)
… if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the … the level of unrestricted fund balance retained by the Library was $4.7 million or 72 percent of operating …
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)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Brentwood Public Library – Leave Accruals (2018M-26)
… audit was to determine whether Business Office employee leave accrual records were accurate for the period July 1, 2016 …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26