Purpose of Audit

The purpose of our audit was to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014.

Background

The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million.

Key Finding

• The Board has not established a standard leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic time sheets.

Key Recommendation

• Develop and implement a uniform set of procedures for requesting and monitoring leave time requests