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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… expenditures. The Board accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. … Monitor fund balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Opinion 98-13
… further provides that a town may acquire real or personal property for library purposes. A public library so …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Saratoga Springs Public Library – Claims Processing (2014M-351)
… purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the … June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… of Audit The purpose of our audit was to examine the Library’s internal controls over donations and circulation … October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mOpinion 89-10
… - Conferences and Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Town of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … transactions without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the … records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… vendor to access the Library’s bank account to withdraw funds. … Sidney Memorial Public Library Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Gold Coast Public Library District – Claims Audit (2014M-237)
… through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and … created by special act of the State Legislature to provide library services to residents of the North Shore School …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… accessible lavatories. 21 components at the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. … is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were … into. Key Recommendations Develop written procedures for maintenance of leave time records and ensure that …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Gardiner – Selected Financial Activities (2013M-67)
… processes, or implement compensating controls. Approve all claims prior to payment to ensure they include sufficient …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … multiyear financial and capital plans. Town of Otselic – Records and Reports and Conflict of Interest (Chenango …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… MCO payments for drugs from manufacturers without NDRAs at the time of service that were not included in the rate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … selected Town facilities. Specifically: 49 components at the Town Hall, such as carpets or mats at entrances and … physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Do We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… around the state this month to help residents search for lost and forgotten money, also known as unclaimed funds. … everyone to come out to the community events to search for money that may be waiting for you,” DiNapoli said. “We return more than a million …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearLima Public Library – Procurement (2017M-295)
Lima Public Library – Procurement (2017M-295)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2018-lima.pdf