Director Briefing - February 10, 2025

Open Meetings Law

Some questions have come in recently regarding the requirements of Open Meetings Law . Make sure that you are posting all documents that will be discussed at your Board meeting (commonly referred to as your "Board Packet") to the Library website no less than twenty-four hours before your Board meeting. They can be removed following your meeting, as the same information should be covered by the meeting minutes. The only items that wouldn't need to be posted are documents that will be discussed in an Executive Session and will receive no motion or approval.

In Section 103 of Open Meetings Law it says,

"(e) Agency records available to the public pursuant to article six of this chapter, as well as any proposed resolution, law, rule, regulation, policy or any amendment thereto, that is scheduled to be the subject of discussion by a public body during an open meeting shall be made available, upon request therefor, to the extent practicable at least twenty-four hours prior to the meeting during which the records will be discussed. Copies of such records may be made available for a reasonable fee, determined in the same manner as provided therefor in article six of this chapter. If the agency in which a public body functions maintains a regularly and routinely updated website and utilizes a high speed internet connection, such records shall be posted on the website to the extent practicable at least twenty-four hours prior to the meeting. An agency may, but shall not be required to, expend additional moneys to implement the provisions of this subdivision."

In the Trustee Handbook on page 40 it says,

"Please note: under Open Meetings Law, any document scheduled for discussion at a board meeting must be posted on the library’s website at least 24 hours in advance of a board meeting."

This has been a requirement since 2012.

Congratulations to Jessica at Naples!

As of December, Jessica Winum is the new Director at Naples Library.

Congratulations, Jessica!

E-Rate and CIPA Requirements for Libraries

The System files for E-Rate on behalf of all member libraries. So the only thing libraries need to do is ensure they have a legally compliant Internet Safety Policy. Click here for a copy of ours if you need a template.

With the recent attention given to the FCC’s E-Rate Program, a reminder for libraries receiving E-Rate discounts:

The Children’s Internet Protection Act (CIPA) requires libraries receiving E-Rate to have a board-approved Internet Safety Policy that demonstrates compliance with CIPA. This includes that public notice was given for the policy and adopted at a public meeting.

It is very important that an approved Internet Safety Policy is in place to receive E-Rate program discounts.

For more information on CIPA, check out the FCC’s website . You can also find information about CIPA compliance as part of the Universal Service Administrative Co.’s applicant process page .

View a sample CIPA-Compliant Internet Safety Policy created by E-Rate Central online.

In-District Visits with Legislators

With Advocacy Day behind us, I will be scheduling in-district visits with your legislators later this year. Be on the lookout for these scheduling emails, and try to make it to these events.

This Week in OSC Audits

Audit	Key Findings	Takeaways for Libraries
Town of Chesterfield - Town Clerk	The Clerk did not properly record, deposit, remit or report collections. As a result, officials do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare accurate monthly reports and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank reconciliations and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. Had the Town Board (Board), as a whole, fulfilled its fiscal oversight responsibilities by conducting a thorough annual audit of the Clerk’s records, the deficiencies identified may have been detected and addressed sooner.	Ensure Proper Recordkeeping: It's crucial to accurately record all collections, deposit funds promptly, and report them properly. This helps ensure that all funds are accounted for and reduces the risk of financial mismanagement. Issue Receipts for All Fees: Make sure receipts are issued for every fee collected. This will help maintain transparency and track all incoming funds. Prepare Accurate Monthly Reports: Regularly prepare and review monthly reports, ensuring that collections are remitted to the appropriate agencies in the correct amounts. This will help maintain financial accuracy and accountability. Conduct Regular Bank Reconciliations: Perform monthly bank reconciliations to compare the cash on hand with amounts due to other entities. This helps detect discrepancies and ensures the library’s financial records are accurate. Implement Strong Oversight: Have a system in place for regular internal audits, and ensure that the governing board or oversight body conducts thorough reviews of financial records. This will help identify any issues early on and keep financial operations in check.
Town of Washingtonville - Budget Review	The scope of our review was significantly limited by the lack of complete, accurate, and current accounting records maintained by the Village. For example, the Village does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its fiscal performance. The 2025-26 tentative budget includes sewer rents revenue of $1.5 million and water rents revenue of $1.2 million. The Village could potentially face a shortfall of approximately $261,000 in sewer rents and $123,000 in water rents if revenues are not realized. The 2025-26 tentative budget includes appropriations for personal services of $3.3 million for general, water and sewer funds combined. The Village could face additional expenditures in the general fund when settling the police department’s expired collective bargaining agreement. We also project the Village is underestimating personal services by approximately $21,000 for the water and sewer funds. The 2025-26 tentative budget includes appropriations of approximately $243,400 for social security payments. Social Security payments are likely underestimated by approximately $21,200. The 2025-26 tentative budget includes an appropriation of approximately $1.4 million for health insurance payments. Although the estimate agrees with our projection, Village officials should be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance payments for at least the last two fiscal years. The 2025-26 tentative budget includes a $75,000 general fund contingency, which is less than 1 percent of the Village’s general fund budgeted appropriations and a decrease of $25,000 from the 2024-25 adopted budget. Additionally, there is a $20,000 contingency budgeted in the water fund and no contingency for the sewer fund. Given the potential cost overruns from current economic conditions and the lack of complete, accurate, and current accounting and financial records, the Village Board needs to consider whether the contingency appropriations are adequate and appropriate for unanticipated events and uncertainties. During our review of the Village’s proposed 2025-26 budget, we were provided with the Village’s tentative budget 30 days before the scheduled vote, as required. However, the Village posted a conflicting budget to the Village’s website six days later. As some of the differences between budgets were significant, such as a $32,471 difference in real property taxes, we chose to rely on the proposed budget that was posted to the Village's website, as that was the version presented to the public. By not being provided accurate budgeted figures timely to perform our review, the Village hinders our ability to examine the tentative budget and make recommendations to help improve the Village’s financial condition. The 2025-26 tentative budget includes a tax levy of $5.4 million. Similar to the revenue and expenditure estimates, the lack of complete, accurate, and current accounting and financial records precludes us from concluding on the Village’s tax cap compliance.	Maintain Up-to-Date Financial Records: Ensure that accounting records are complete, accurate, and current. This includes maintaining up-to-date budget-to-actual reports to monitor fiscal performance regularly. This allows for timely identification of potential issues and helps keep financial operations on track. Accurately Estimate Revenues: Be mindful of potential revenue shortfalls by estimating expected income realistically. For example, when budgeting for fees or rents, make sure revenue projections are based on actual data and historical trends to avoid any financial gaps. Plan for Personnel Expenditures: Review personal services appropriations carefully. Ensure the budget accounts for known expenses, like collective bargaining agreements, and make provisions for any unforeseen increases in personnel costs. A small underestimation can lead to budget shortfalls. Set Adequate Contingencies: Consider setting aside an appropriate contingency fund to cover unanticipated costs, especially given current economic uncertainties. Ensure that the contingency is sufficient to address unexpected expenses in both general and specific funds, like water and sewer. Ensure Timely and Accurate Budget Posting: Publish the budget on time and ensure the correct version is posted to the website. This transparency helps stakeholders stay informed and allows for better review of financial plans, reducing the risk of conflicts or confusion. Review Tax Cap Compliance: Make sure to track and monitor tax levies in accordance with legal requirements and guidelines. Accurate and current financial records will help ensure compliance with tax caps and avoid potential violations.