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                                                                                       OSC and Independent Audits and our Response

 

Click here for the OSC Audit 2017 in PDF.     Click here for the OFFICIAL RESPONSE in PDF.

Click here for the Independent Audit in PDF.

 

Statement of the Board of Trustees of the Plattekill Library 
To the Findings of the Report of Examination by the Office of the State Comptroller
 

The Board of the Plattekill Library thanks the Office of the State Comptroller for the time and effort they took in conducting a thorough audit of the Library’s financial processes and procedures. The Comptroller’s staff was always professional and courteous to the various personnel and board members with whom they interacted and we appreciate the work that has been done. 

The Board of Trustees is in complete agreement that sound budgeting is a central goal for the Library to ensure that the Library’s community-based resources are protected and preserved. Moreover, the Board thoroughly reviewed the Comptroller’s Report and agrees with many of the findings and the recommendation contained therein. We are committed to refining our practices and procedures to bolster our budgeting process. However, as set forth below, we do not agree with some of the characterizations in the report that suggest that the Library’s budgeting process is flawed. While we acknowledge that some of our processes differ from the suggestions offered by OSC staff, our Board is actively involved in the management and oversight of the Library’s budget and financial operations, and has a clearly planned and proper use for the Library’s fund balance. As such, we regard certain portions of the report to be unduly critical of our oversight and are disappointed that the draft report did not more favorably reflect the Library’s explanations for the variances in revenues and expenditures. As noted in our response, there are aspects of our budgeting that we believe the OSC Report simply misconstrued. 

We take our job as stewards of the Library’s finances quite seriously. The OSC review was of our financial records dating from January 2013 to February 2017. We are heartened by the OSC’s conclusion that there was no malfeasance or misappropriation. The Report of Examination will serve as a blueprint as we move forward and integrate OSC’s recommendation into the Library’s budgeting process. 

 

The Library’s official response is incorporated in the Report of Examination as Appendix A. It is also available in its entirety below:

Click here for the OFFICIAL RESPONSE in PDF.

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SUMMERY Copied and pasted from the office of the NY state comptroller:

Audits of Local Governments and School Districts

Plattekill Library – Budgeting Practices (2017M-95)


Released: September 08, 2017 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017.
Background
The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257.
Key Findings
Key Recommendations

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Director's notes: