Purpose of Audit

The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013.

Background

The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is governed by an elected five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million.

Key Findings

• The Board has not established appropriate controls over the authorization and payment of overtime.
• The Board did not provide prior approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and presenters signed contracts with the Library and submitted the required applications for use of the Library facility.
• The Board spent $8,500 for travel that may not have been for official Library business.
• The Board did not implement policies or procedures to properly classify individuals as independent contractors or employees.
• The Board did not have adequate controls over the disbursement process and did not audit and approve claims before payment.

Key Recommendations

• Adopt and enforce formal overtime policies and procedures.
• Enforce program policy, including Board approval of programs costing more than $100, obtaining contractual agreements with performers and presents and requiring the submission of applications to use the Library facility.
• Review questionable travel payments and consider seeking reimbursement for any costs that were not actual and necessary expenditures for legitimate Library business.
• Review the employment status of any individual considered an independent contractor to determine if he or she should be designated as an employee.
• Audit and approve all claims before payment is made by the Treasurer.