Purpose of Audit

The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016.

Background

The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The Library, which is governed by a five-member Board of Trustees, was created by a special act of the State Legislature in 1961. Budgeted appropriations for the 2015-16 fiscal year totaled $3.1 million.

Key Findings

• The entire Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who audited all claims.
• The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports were not always attached to claims.

Key Recommendations

• Ensure that the entire Board conducts a thorough and deliberate audit of claims, ensuring that each claim contains sufficient supporting documentation, before authorizing them for payment.
• Approve all claims before submitting them to the Board for audit and ensure that quotes, purchase orders, detailed invoices and receiving reports are attached to each claim.