Purpose of Audit

The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014.

Background

The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million.

Key Findings

• District officials did not adopt a procurement policy as required by GML.
• The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML.
• The Board also did not ensure disbursements from the Director’s discretionary fund were made in accordance with District bylaws.
• The Board appointed an independent contractor as Treasurer.

Key Recommendations

• Adopt a procurement policy in accordance with GML that gives District staff guidance when purchasing goods and services.
• Closely monitor the purchasing process to ensure that purchases not required to be bid are made by using competitive methods.
• The Director uses the discretionary fund in accordance with the bylaws.
• Consult with its legal counsel and take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of office.