Purpose of Audit

The purpose of our audit was to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013.

Background

The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million.

Key Findings

• The Board did not properly authorize all tuition payments to the Director.
• Library officials did not use competitive methods when procuring goods and services that were not subject to competitive bidding.

Key Recommendations

• Ensure that all tuition reimbursements are clearly authorized in employment agreements or Board minutes.
• Ensure that officials adhere to the purchasing policy and consider amending the policy to solicit competition before awarding contracts for professional services.