Purpose of Audit

The purpose of our audit was to review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014.

Background

The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million.

Key Findings

• The Board has not established adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established policies and procedures.
• Instead of writing individual checks to reimburse employees, officials wrote a check to the Library and disbursed cash reimbursements to employees.
• The former Director was able to earn comp time in excess of the limit set by the Board’s policy, and her separation payment was $3,180 more than she was entitled to.
• There are no formal processes for time sheets or requesting the use of leave time.

Key Recommendations

• Establish policies and procedures to ensure that private funds are reported to the New York State Education Department and the Office of the State Comptroller and all claims paid from private funds are audited and approved prior to payment.
• Establish policies and procedures to ensure that reimbursements to employees are paid by check to each individual.
• Investigate the overpayment to the former Director for unused time and determine whether to seek repayment.
• Require that all employees complete and sign time records and complete leave requests, documenting the type of leave being used, to be approved by the Director.