Director Briefing - June 3, 2024

Small Libraries Summer Symposium

Registration is now open for the 2024 Small Libraries Summer Symposium, which will be held at System Headquarters from 9am - 4pm on Friday, July 12. Lunch will be provided.

As Suzanne said in OWWL Post, cost for attendance is $30, but staff from member libraries get a $5 discount with the promo code 2024OWWL. Make sure to click Apply so the discount is applied to your final cost. SLSS has sold out the past couple years, so register early if you would like to attend.

Interesting Finds from the OSC

Opinion 95-15 - Recouping Portions of Tax Refunds

This is an interesting legal opinion that examines the authority of school districts in New York to recoup a portion of tax refunds from public libraries they manage. The opinion concludes that such recoupment is not permitted by current statutes. This lack of authorization applies even though the Real Property Tax Law was amended to require separate breakdowns of library taxes on school district tax bills. I know this was brought up by a few different libraries in the past, so it may be of interest to read through this in case it ever becomes an issue at your library.

Opinion 92-28 - School District Funding

This OSC opinion clarifies the financial relationship between a school district and its associated public library in New York. The opinion outlines how tax dollars designated for library purposes should be managed. Specifically, the school district is responsible for remitting interest earned on invested library funds to the library itself. Additionally, they must promptly pay over library taxes collected. The library can initiate this process by submitting a written request. Furthermore, if the school district issues tax anticipation notes in anticipation of library tax revenue, a proportional share of the proceeds must be paid to the library. While the school district bears the responsibility for interest on these notes, the library has the option to reimburse them for these charges. This may be useful to some libraries with a 259 referendum when it comes to requesting your funding.

This Week in OSC Audits

Audit	Key Findings	Takeaways for Libraries
Town of Throop	The former Supervisor did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: Was inappropriately reimbursed $1,526 for expenditures on the Town’s credit card. Did not deposit five cash receipts totaling $22,464 intact, which could indicate cash was diverted. Routinely circumvented the approval process by manually writing checks using a typewriter and blank check stock. Disbursed 106 payments totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all data had been erased prior to its return. In January 2024, the former Supervisor was arrested for stealing Town funds and pleaded guilty to grand larceny in the fourth degree and official misconduct. The former Supervisor was sentenced in February 2024. He paid full restitution of nearly $11,000 and was barred from seeking public office again.	Every cent that goes through the library must be accounted for and approved through a cash handling policy, check deposit policy, and claims auditing policy. Equipment must be retrieved when an employee leaves your library. This should be noted in your Employee Handbook.
Town of Throop	The Board and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain records to track the costs related to these services to ensure taxpayer equity. The Superintendent did not: Maintain a complete and up-to-date equipment inventory. As a result, the Board may not be able to sufficiently plan and budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277.	All expenditures must be approved by the Board. Inventory lists of computers, equipment, and furnishings must be maintained and kept up to date. The library should have a sale of surplus items or a related policy that details how deaccession is tracked.
Town of Throop	The Board did not always ensure that officials solicited competition for purchases subject to competitive bidding or for professional services. Competitive bidding requirements were not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. Competition was not sought for professional services from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors.	All libraries are mandated to have a procurement policy (including Association Libraries). Public Libraries must have a procurement policy that upholds GML.
Village of Horseheads	Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims occurred. Ensure all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage.	All libraries are required to have a claims auditing or bill pay policy that details who is overseeing the disbursement and approval of funds.

HBR: Tip of the Day

Boost Team Participation in Meetings

Low participation in meetings can harm your team’s productivity by reducing collaboration, hampering decision-making, and eroding unity. How can you encourage more fruitful engagement?

Start by clarifying expectations. Outline the supportive behaviors you want to see in your meetings. For example, you could say, “As a team, we support each other, we tackle challenges together, and we communicate constructively.”

Model these behaviors yourself, and be sure to celebrate when your team members do the same. For example, you might say, “I would like to recognize something. Alex, the way you just acknowledged Jordan’s contribution embodies the supportive culture we want to have on our team—one where every team member’s input is recognized and appreciated. Alex, thank you for demonstrating this and setting a positive example for us all.”

It’s also helpful to offer team members different ways to contribute—for example, allow for written input before, during, or after meetings. And consider rotating the meeting facilitation among all team members to give everyone a chance to lead. Giving those who are typically less vocal a structured role can help empower them to speak.

This tip is adapted from “Your Team Members Aren’t Participating in Meetings. Here’s What to Do.,” by Luis Velasquez

System Workshops, Meetings, and Events

Upcoming System-sponsored workshops, meetings, and info sessions:

• Grouping Works in Aspen Thursday, June 6 @ 10am (virtual)
• Best Practices for Library Websites Tuesday, June 18 @ 10am (virtual)
• Evergreen Advisory Committee Tuesday, June 18 @ 1pm (virtual)
• Trustee Handbook Book Club: Libraries for the Future: An Introduction to Sustainability as the Newest Core Value Tuesday, June 18 @ 5pm (virtual)
• Best Practices for Library Websites Thursday, June 20 @ 2pm (virtual)
• OWWLUG Friday, June 28 @ 10am (virtual)
• OWWL Library System Board Meeting Wednesday, July 10 @ 5pm (hybrid)
• Small Libraries Summer Symposium Friday, July 12 @ 9am (in-person)

Click here to visit our NEW calendar. Kindly preregister for events.

Other Workshops, Meetings, and Events

• LILRC LGBTQ Cultural Awareness Friday, June 21 @ 11am (online)