Director Briefing - June 2, 2025

Recording Data for the 2025 OWWL Library Tour

Clarification on Data Collection for the 2025 OWWL Library Tour

There has been some confusion around data collection for the 2025 OWWL Library Tour, so we’d like to provide clarification:

• The OWWL Library System recommends collecting only the minimum data necessary to complete a task.
• In early January 2026, Piety will request the total number of Library Tour participants at your library.
• Participant counts should be anonymized—for example, tracked using tally marks or by counting the number of stickers distributed.
• No personally identifiable information should be recorded, including names, card numbers, email addresses, or any other patron-specific data.

While libraries were initially encouraged to track participation in ways that suited their workflows, this flexibility does not extend to collecting data beyond what is essential.

Estimates are acceptable if exact numbers are not available. Anonymized tracking methods, such as tally marks or sticker counts, will be sufficient for reporting purposes.

For more information on protecting patron privacy, please refer to Privacy: An Interpretation of the Library Bill of Rights from the ALA.

If you have any questions, please contact Piety.

Candid Foundation Directory | New Benefit for Member Libraries from RRLC

There is a new resource available to member libraries through RRLC and ESLN. The Candid Foundation Directory is a database that member libraries may use to search for possible grants or funding options. I will let you know more information this summer.

From Laura at RRLC:

We are excited to offer a new RRLC Member benefit through our partnership with the Empire State Library Network.

Beginning on July 1, 2025, RRLC Full and Affiliate member organizations will have access to the Candid Foundation Directory, an online database designed to connect nonprofits with funding opportunities. Recognizing that non-profit cultural organizations are facing fiscal uncertainty and potentially losing access to longstanding federal grant programs, Empire State Library Network has negotiated remote access to Foundation Directory, a best-in-class research tool that helps nonprofits identify and connect with over 240,000 U.S. grantmakers. Each member of New York's nine Library Resource Councils is eligible for a user login at no cost.

Each RRLC member organization will receive one account/login to access the Foundation Directory, which can be shared among your staff. We are hoping to open up onsite access for staff using your IP addresses; if you have an IP address that can only be accessed by staff and not the public, include it in the form below and we will try to negotiate that for you.

Note: this tool is licenced only for staff use and it is not intended for use by library users or the general public.

LOADinG Act and Civil Service in Public Libraries

I've been keeping an eye on this law and I wanted to give you all an update. In late 2024, New York State passed a new law that aims to protect civil service jobs—including those in public libraries—from being replaced by artificial intelligence (AI).

The law, called the LOADinG Act (Legislative Oversight of Automated Decision-making in Government), requires state and local agencies to be cautious and transparent when using AI. It also says that AI can’t be used to make important decisions—like who qualifies for certain benefits—without a human being involved.

So, what does this mean for libraries?

It means that AI tools must not replace the people who work in our libraries. The law recognizes that library staff provide essential, human-centered services that technology can’t replicate.

Library directors and boards should take a moment to review any automated tools or systems they use, just to make sure they’re supporting—not replacing—staff. And if your library is considering new technologies, it’s a good time to make sure they align with this new guidance.

If you have questions about what’s allowed or how this law might apply to your library, feel free to reach out to the System office for support.

Upcoming OSC Trainings

The OSC offers both free webinars and paid accounting schools. Their upcoming free webinars include:

• Wednesday, June 4, 2025 - Multiyear Planning
• Wednesday, June 18, 2025 - Seeking Competition in Procurement

Register for a free webinar here, or view past webinars.

Their upcoming accounting schools include:

• Accounting Principles and Procedures - June 11-12 [FULL]
• Introduction to Governmental Accounting - September 3-4
• Accounting Principles and Procedures - October 8-9
• Introduction to Governmental Accounting - November 19-20
• Accounting Principles and Procedures - December 10-11

Register for upcoming accounting schools here.

This Week in OSC Audits

Audit	Key Findings	Takeaways for Libraries
Town of Saugerties - Claims Auditing	The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 purchases totaling $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that it was an exempt source. 36 credit card purchases totaling $10,868 were not properly authorized. For example, an unauthorized individual used the Town Supervisor’s (Supervisor) credit card to make an unauthorized purchase, totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to verify if the Town received this purchase due to lack of supporting documentation. The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is not an appropriate use of taxpayer money.	Always audit claims before payment: Board members must carefully review and approve all invoices and claims before money is spent. Follow your purchasing policy: All purchases—especially large ones—must follow the library’s procurement rules (like getting quotes or bids when required). Credit card use must be authorized and transparent: Every credit card purchase must be approved ahead of time and supported with proper documentation (receipts, purpose, etc.). Only authorized individuals may have access to library credit cards: Limit who can use library credit cards and regularly review card statements for any questionable charges. Personal or celebratory purchases should not be made with library funds: Library money must only be used for library-related expenses that benefit the public. Keep good records: For every purchase, keep receipts and notes that explain what was bought and why—especially for anything that might raise questions. Oversight matters: The board—not just the director—has a responsibility to oversee spending, question unusual expenses, and make sure policies are followed.
Village of Leicester - Financial Management	The Board did not effectively manage the Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and $152,143, respectively, at the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general fund by nearly four times and for the water fund by more than half. The Board also did not adopt a written fund balance policy, develop and adopt comprehensive written multiyear financial or capital plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for the Village’s financial future.	Monitor and manage fund balance carefully: Holding onto too much unassigned (unrestricted) fund balance can raise concerns. Excessive reserves may suggest overtaxing or poor financial planning. Budgets should reflect reality: Avoid consistently underestimating revenues or overestimating expenses. Budgets must be as accurate and realistic as possible, based on recent trends and future needs. Adopt a written fund balance policy: This policy should explain how much fund balance the library will keep in reserve and under what circumstances it will be used (e.g., emergencies, cash flow gaps, capital needs). Plan for the future: Create and regularly update multi-year financial and capital plans to guide budgeting decisions, anticipate costs, and prioritize long-term projects. Use excess reserves strategically: If you have more fund balance than needed, consider using it to fund one-time capital improvements, reduce reliance on tax increases, or invest in services that benefit the community. Board oversight is critical: Trustees are responsible for understanding the library’s financial position, asking questions, and ensuring budgeting and planning support the library’s mission and sustainability.
Town of Pleasant Valley - Financial Management	The Board did not develop realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal years 2019 through 2023, the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a long-term plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances.	Build realistic budgets based on trends: Use historical data to guide revenue and expense projections. Repeatedly overestimating costs or underestimating income can lead to unnecessary surpluses and overtaxing. Only appropriate fund balance when needed: Don’t include fund balance in your budget unless it’s actually required to cover a shortfall. Overuse of this practice can confuse your actual financial position. Avoid accumulating excessive surpluses: Holding large, unrestricted fund balances without a clear plan or purpose may signal poor financial planning or a lack of transparency. Adopt a written fund balance policy: A clear policy helps the library determine how much to keep in reserve, why, and when to use it. This supports sound decision-making and helps justify fund levels to stakeholders. Create and maintain a long-term financial plan: A multi-year financial and capital plan helps libraries prepare for big expenses, improve service delivery, and avoid last-minute financial stress. Be transparent with the public: A reserve policy and long-term plan show how taxpayer dollars are being responsibly managed and invested in the library’s future. Trustee involvement is essential: Library boards must take an active role in financial oversight, budget adoption, and long-term planning—not just approval.
City of Middletown - Payroll and Leave Benefits	City officials did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed payments and benefits totaling $1.9 million and found exceptions totaling $292,205, including potential overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements (CBAs).	Ensure payroll is accurate and well-documented: Double-check that employees are only paid for time actually worked and that schedules match payroll records. Watch for dual employment concerns: Employees must not be paid for overlapping work hours at multiple employers. Track hours worked carefully if staff work elsewhere. Follow employment agreements closely: Vacation buyouts, sick leave accrual, and other benefits must align with policies, contracts, or employee handbooks—no exceptions. Keep detailed leave records: Accurately track vacation, sick leave, and other paid time off. Errors can lead to costly overpayments and compliance issues. Regularly audit personnel and payroll records: Periodic internal reviews can help catch errors early and ensure consistency with policies. Board oversight matters: Even if payroll is outsourced or managed by a bookkeeper, the board should receive regular reports and understand benefit obligations.