Purpose of Audit

The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017.

Background

The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected five-member Board of Trustees. Expenditures and other uses for the 2016-17 fiscal year totaled approximately $9.3 million.

Key Findings

• Leave accrual records for five of the seven Business Office employees were overstated by a total of 272 hours.
• The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal leave more than his collective bargaining agreement (CBA) allowed.

Key Recommendations

• Develop and implement written procedures to provide details for the maintenance of leave accrual records and ensure that accurate leave accrual information is maintained and monitored.
• Review all Business Office employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any discrepancies.