Issued Date
January 31, 2014
Purpose of Audit
The purpose of our audit was to determine if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013.
Background
The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13.
Key Finding
- The Library’s Business Manager ensured that individuals reported and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and they received only the benefits to which they were entitled. However, we determined that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed Library officials about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took action to mitigate this weakness.
Key Recommendation
- Continue to monitor the payroll process to ensure duties are properly segregated or mitigating controls are in place.