State audit points finger at Guernsey director
NORWICH – An audit released by the New York State Comptroller’s Office found the director of the Guernsey Memorial Library made $15,000 in questionable purchases between July of 2005 and August of 2007.
The audit, released Thursday, claims Guernsey Memorial Library Director Melanie Battoe purchased restaurant meals, groceries, beverages, gifts and other questionable items using library money, and that the purchases were made with little oversight by the library board of directors. The audit also claims Battoe’s husband received $7,800 for computer repairs and service without proper authority or a written contract.
“When tax dollars are involved, taxpayers should be protected,” State Comptroller Thomas P. DiNapoli said in a press release. “And government contracts should avoid even the appearance of a conflict of interest. Groceries and gifts don’t seem like appropriate government expenses, and giving business to family members without a written contract is usually not a good idea.”
The audit found numerous questionable expenditures, including expenses of $2,100 for travel, $1,500 on restaurants, $3,000 for food and beverages, $800 for gifts and other purchases made from online vendors, discount stores and grocery stores.
The audit reports that Battoe used a library credit card to make purchases totaling $49,021 during the 25-month audit period, and for $9,280 of that they identified concerns. On several occasions, the audit found, Battoe withdrew money for travel, including cash for mileage and meals. The unused money was supposed to be deposited back into the library’s accounts; however, the audit found $522 was not accounted for. An additional $426 was paid for gas, even though the director was paid mileage for her trips. Receipts for restaurant charges provide no documentation that library business actually occurred, and food and beverage purchases made at a variety of stores were made without proper documentation.
“The director told us the purchases were for staff meetings and library sponsored programs,” the audit states. Large purchases turned up items like ground beef, and in two instances, steak. “One receipt had a notation of picnic on it, which seems unusual given that the library employs approximately 20 individuals,” the audit said. A total of 13 steaks were purchased.
The Guernsey Memorial Library had a total budget of $1,033,474 in the 2007-08 fiscal year. The Library Board of trustees, an elected group of five members, is primarily responsible for overseeing the financial affairs of the library; however the audit claims the board failed to meet those duties. “The board did not meet the fundamental expectations for overseeing financial operations. There was little evidence in the minutes that the board considered financial issues,” the audit said. “The director authorized and processed transactions with little or no oversight by the board. As a result, numerous questionable financial transactions were allowed to occur.”
The Comptroller’s audit listed 12 recommendations the board should take to become more financially responsible, including, immediately strengthening the control environment and establishing a system for the proper management of financial operations.
Guernsey Memorial Library Board President Craig Lawson said the board was “somewhat surprised” by the findings in the audit. He explained this is the first time the library has ever been audited by the state comptroller’s office, although the board is audited annually by an external certified accounting firm, which, the board said in its official response, is responsible for assuring that the library complies with generally accepted accounting standards. Lawson said he wasn’t sure what brought the comptroller’s audit about.
Lawson said the problem was not that the board was unaware of what they should be doing, but that they didn’t have the policies in place. “In some areas our policies need revision, and in some areas, we need some new policies,” he said.
“The Board of Trustees of Guernsey Memorial Library is appreciative of the comments received from the State Comptroller's Office and will take whatever measures necessary to ensure a viable and smoothly operating library for the Norwich community,” the official response from the board states.
When reached by phone Thursday, Battoe offered no comment.
In the audit, the board responded to each of the 12 recommendations made by the comptroller’s office and said they have corrected or will correct the problems identified.
A complete copy of the audit is available online at www.osc.state.ny.us/localgov/audits/others/2008guernsey_library.pdf.
The audit, released Thursday, claims Guernsey Memorial Library Director Melanie Battoe purchased restaurant meals, groceries, beverages, gifts and other questionable items using library money, and that the purchases were made with little oversight by the library board of directors. The audit also claims Battoe’s husband received $7,800 for computer repairs and service without proper authority or a written contract.
“When tax dollars are involved, taxpayers should be protected,” State Comptroller Thomas P. DiNapoli said in a press release. “And government contracts should avoid even the appearance of a conflict of interest. Groceries and gifts don’t seem like appropriate government expenses, and giving business to family members without a written contract is usually not a good idea.”
The audit found numerous questionable expenditures, including expenses of $2,100 for travel, $1,500 on restaurants, $3,000 for food and beverages, $800 for gifts and other purchases made from online vendors, discount stores and grocery stores.
The audit reports that Battoe used a library credit card to make purchases totaling $49,021 during the 25-month audit period, and for $9,280 of that they identified concerns. On several occasions, the audit found, Battoe withdrew money for travel, including cash for mileage and meals. The unused money was supposed to be deposited back into the library’s accounts; however, the audit found $522 was not accounted for. An additional $426 was paid for gas, even though the director was paid mileage for her trips. Receipts for restaurant charges provide no documentation that library business actually occurred, and food and beverage purchases made at a variety of stores were made without proper documentation.
“The director told us the purchases were for staff meetings and library sponsored programs,” the audit states. Large purchases turned up items like ground beef, and in two instances, steak. “One receipt had a notation of picnic on it, which seems unusual given that the library employs approximately 20 individuals,” the audit said. A total of 13 steaks were purchased.
The Guernsey Memorial Library had a total budget of $1,033,474 in the 2007-08 fiscal year. The Library Board of trustees, an elected group of five members, is primarily responsible for overseeing the financial affairs of the library; however the audit claims the board failed to meet those duties. “The board did not meet the fundamental expectations for overseeing financial operations. There was little evidence in the minutes that the board considered financial issues,” the audit said. “The director authorized and processed transactions with little or no oversight by the board. As a result, numerous questionable financial transactions were allowed to occur.”
The Comptroller’s audit listed 12 recommendations the board should take to become more financially responsible, including, immediately strengthening the control environment and establishing a system for the proper management of financial operations.
Guernsey Memorial Library Board President Craig Lawson said the board was “somewhat surprised” by the findings in the audit. He explained this is the first time the library has ever been audited by the state comptroller’s office, although the board is audited annually by an external certified accounting firm, which, the board said in its official response, is responsible for assuring that the library complies with generally accepted accounting standards. Lawson said he wasn’t sure what brought the comptroller’s audit about.
Lawson said the problem was not that the board was unaware of what they should be doing, but that they didn’t have the policies in place. “In some areas our policies need revision, and in some areas, we need some new policies,” he said.
“The Board of Trustees of Guernsey Memorial Library is appreciative of the comments received from the State Comptroller's Office and will take whatever measures necessary to ensure a viable and smoothly operating library for the Norwich community,” the official response from the board states.
When reached by phone Thursday, Battoe offered no comment.
In the audit, the board responded to each of the 12 recommendations made by the comptroller’s office and said they have corrected or will correct the problems identified.
A complete copy of the audit is available online at www.osc.state.ny.us/localgov/audits/others/2008guernsey_library.pdf.
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