Purpose of Audit

The purpose of our audit was to examine the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014.

Background

The Dunham Public Library is a school district public library, located in the Village of Whitesboro, Oneida County, which received its charter from the New York State Board of Regents in 1937. The Library is governed by a five-member Board of Trustees, each of whom is elected by Whitesboro Central School District voters. Appropriations for the 2014-15 fiscal year total approximately $1.1 million.

Key Finding

• The Board did not audit and approve claims during the audit period.

Key Recommendation

• Audit all claims and ensure that each claim is sufficiently supported.