Franklin Square Public Library - Claims Audit (2018M-48) | Office of the New York State Comptroller

Issued Date

August 24, 2018

[read complete report - pdf]

Audit Objective

Determine if the Board of Trustees (Board) conducted a proper audit of claims.

Key Finding

The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly Board meetings.

Key Recommendation

The Board as a whole should audit each individual claim before directing the Treasurer to pay them.

Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action.

Background

The Franklin Square Public Library (Library) is located in the Town of Hempstead in Nassau County. The Library is a school district public library that received its charter from the New York State Board of Regents in 1944 and is overseen by the New York State Education Department.

The Library is governed by a five-member Board which is elected by the Library voters. The Board is responsible for the general management and control of the Library’s financial affairs. The Library Director is responsible for overseeing the Library’s day-to-day administration. The Treasurer, who is appointed by the Board, is the custodian of all Library funds, and is responsible for signing checks and disbursing funds under the Board’s direction.

Quick Facts
2016-17 Actual Expenditures	$2.2 million
2017-18 Budget	$2.3 million

Audit Period

July 1, 2016 – November 30, 2017