Purpose of Audit

The purpose of our audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016.

Background

The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s annual budget. The Library is governed by an appointed five-member Board of Trustees. The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through May 6, 2016.

Key Findings

• The Board did not audit and approve claims prior to payment.
• The Board did not adopt a claims audit policy.

Key Recommendations

• Conduct a deliberate and thorough audit of claims prior to payment and ensure that the Secretary documents its approval of claims in the Board minutes.
• Develop and adopt a comprehensive claims audit policy.