Purpose of Audit

The purpose of our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015.

Background

The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben County. The Library, which is a school district public library organized to serve the residents of the Dansville Central School District, is governed by an elected five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161.

Key Findings

• The Board did not adopt a procurement policy as required by General Municipal Law.
• Most claims were paid before the Board’s review and approval.

• Library officials did not maintain a comprehensive inventory for all Library assets.

Key Recommendations

• Adopt a procurement policy that gives guidance to staff for purchasing goods and services.
• Audit and approve all claims, other than those exceptions authorized by resolutions or allowed by law, before paying them and ensure that each claim contains sufficient supporting documentation.
• Maintain a comprehensive inventory for all Library assets.