Purpose of Audit

The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017.

Background

The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of Trustees. The 2016-17 budgeted appropriations totaled approximately $7.4 million.

Key Findings

• The Board did not audit individual claims prior to payment.
• Library officials did not obtain the required number of quotations or proposals for five purchases totaling $27,129.

Key Recommendations

• Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported.
• Ensure compliance with the adopted procurement and purchasing policy before approving claims for payment.