Purpose of Audit

The purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, 2013.

Background

The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of Trustees. For the 2012-13 fiscal year, the Library’s expenditures were $2,136,752.

Key Findings

• Employee leave accrual records were not accurate.
• Competitive methods were not always used when obtaining goods and services, nor were written contracts always entered into.

Key Recommendations

• Develop written procedures for maintenance of leave time records and ensure that accurate information for accruals is maintained.
• Use competitive methods when obtaining goods and services and enter into written agreements with vendors.