-New audit notes compliance with earlier recommendations,

but unearths new concerns-

View Audit

New York City Comptroller William C. Thompson, Jr. today released a follow-up audit that found that the Queens Public Library has implemented six recommendations made by his office in 2005, partially implemented two and has yet to implement one.

“I’m glad to see that the Queens Public Library has followed a number of my office’s recommendations to improve management and operations,” Thompson said.  “However, my auditors detected several other weaknesses that the Library should now address concerning purchase practices and book sales revenue accounting.”

The audit – which you can view at www.comptroller.nyc.gov - covered Fiscal Year 2007 and is a follow-up to an audit issued June 30, 2005.  That audit covered Fiscal Year 2004.

The new audit found that the Library implemented prior recommendations to strengthen the approval process for purchases, better segregate duties related to book sales revenue, improve the management of fines and fees, establish written computer inventory procedures, and have better control over the payroll distribution process.

Since the previous audit, the Library has established a written inventory procedure and implemented a computer inventory tracking system.

“Overall, I am pleased that the Queens Library has implemented many of my previous recommendations, as well as agreed with these new recommendations we have made,” he said. “By strengthening oversight and establishing policies, we can ensure that the Library is operating at its fullest potential.”

However, auditors noted a number of concerns, including the lingering concern that the Library still did not regularly update computer records nor did it properly record additions and deletions of computer equipment. Among the new concerns:

• The Library was found not to be consistently soliciting the proper amount of quotes for purchases before placing an order with a vendor. 

• A number of payments without purchase orders were made without the proper authorization.

• The Library paid many invoices without purchase orders being issued, including payments of $20,000 or more to each of 49 vendors, mostly for books and book-related materials.

• The Library was found to not be scanning all documents supporting financial transactions into its computer system as required by procedures.

• The audit also uncovered that contracts awarded by the Library were not being tracked due to the lack of an effective system.

Auditors made twenty recommendations to address issues that exist at the Library. In their response, Library officials said they agreed with 16 recommendations, disagreed with one, and stated they would conduct assessments of the remaining three.

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