Director Briefing - March 25, 2025
Outdated Logos - System Branding, Logos, and Asset Usage Policy
In the
January 21 Director Briefing, I covered some guidelines for appropriate use of System imagery. This guidance comes from the
System Branding, Logos, and Asset Usage Policy. Another aspect of the policy I would like to highlight is the protocol for
outdated imagery:
Outdated logos including images of library cards or any artwork predating this policy are no longer eligible for use.
The removal of outdated imagery is integral to the consistency and recognizability of our brand. This entails library cards, posters, window clings, magnets, and any other physical or electronic graphic that contains:
- Pioneer Library System as opposed to OWWL Library System;
- Our URL stylized as "Owwl.org" as opposed to "owwl.org"; or
- Promotions for System-wide programs that have passed.
- ("Logos designed for system-wide programs such as The Great Give Back; Booklet; One Book OWWL Kids; Take Your Child to the Library Day, or other programs shared with member libraries may be used within the context of the program only." Read more here. )
This does not mean your library should recall "Pioneer Library System" library cards, but it does mean your library must no longer issue "Pioneer Library System" library cards to new patrons.
Let me or Kelly know if your library still has a stockpile of "Pioneer Library System" library cards, or if your library has outdated posters or window clings that you would like to replace. We will work with you.
Let me know if you have any questions or concerns related to this.
IMLS Update
We are keeping an eye on the possible effects from last week's Executive Order regarding the elimination of "non-statutory components and functions" of the Institute of Museums and Library Services (IMLS). Although things are still unclear, it is unlikely that your library will be directly affected by this Executive Order. I will let you know if anything changes.
I encourage everyone to read over ALA's FAQ page on this EO, its possible implications, and how you can take action:
https://www.ala.org/faq-executive-order-targeting-imls .
June Director Meeting Date Change: Friday, June 27 at 10 AM
Due to a conflict with the original date, the June Director Meeting on
Collection Management will be held at OWWL HQ on
Friday, June 27 at 10 AM.
As a reminder, these are informal meetings at OWWL HQ on topics pertinent to Directors, with time for chit-chat following. These meetings are held at 10 AM on the first Friday (except in June) of the month opposite OWWLDAC: April 4,
June 27, August 1, and October 3.
This Week in OSC Audits
| Audit |
Key Findings |
Takeaways for Libraries |
| Village of Herkimer - Records and Reports |
The current and former Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The Clerk-Treasurers did not: - Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements.
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Perform bank reconciliations in an accurate or timely manner, allowing discrepancies between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of February 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total adjusted bank balance. - Provide monthly balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC).
Furthermore, the Board did not annually audit the Clerk- Treasurers’ records and reports, as required by New York State Village Law (Village Law) Section 4-408(e). |
- Financial Record Maintenance: Libraries should ensure financial records are complete, accurate, and up-to-date to provide reliable information for board members to effectively monitor finances.
- Bank Reconciliations: Conduct timely and accurate bank reconciliations to identify and resolve discrepancies between cash balances in financial records and actual bank balances.
- Monthly Reports: Provide the board with monthly financial reports, such as balance sheets, to help them stay informed and make decisions based on current data.
- Annual Financial Reporting: Comply with state requirements by filing Annual Financial Reports (AFRs) with the relevant state offices (e.g., New York State Office of the State Comptroller).
- Annual Audits: Regularly audit financial records as required by law to ensure transparency and accountability in financial management.
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| Town of Ripley - Town Clerk Collections |
The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined that the Clerk did not: - Deposit 2023 tax collections totaling approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35.
- Record 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections totaling approximately $34,000.
- Accurately record the form of payment (cash or check) for 503 non-real property tax fee collections totaling approximately $65,000.
- Issue suitable receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling approximately $71,000. Without adequate receipts, the Town Board (Board) and we cannot determine whether the Clerk deposited these collections intact (in the same form – cash or check – in which it was originally received).
In addition, the Board did not conduct an annual audit of the Clerk’s records as required. |
- Timely Deposits: Ensure collections are deposited promptly, in accordance with legal requirements (e.g., within 24 hours) to minimize the risk of mismanagement or loss of funds.
- Accurate Record Keeping: Record collections accurately and on time, ensuring that all amounts, including tax collections and non-tax collections, are documented in the appropriate journals.
- Payment Form Recording: Properly document the form of payment (cash or check) for all collections to maintain a clear audit trail.
- Receipt Issuance: Provide proper receipts for all payments received, clearly indicating who collected the payment and the form of payment, to ensure accountability and transparency.
- Annual Audits: Conduct annual audits of financial records as required to identify discrepancies and ensure financial integrity. This should include verifying that collections are deposited in the same form as received.
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| Town of Elbridge - Payroll and Leave Accruals |
Town officials did not ensure that all payroll payments were accurate, supported and authorized and that leave accrual records were maintained accurately. We determined that: - The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records.
- The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven full-time employees with 2024 salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals that they used.
- The Town paid a $2,600 health insurance buyout payment without formal Board authorization and a retention incentive that exceeded the Board’s authorization by $1,000.
- Leave accrual records were improperly maintained. Consequently, employees were credited with leave time to which they were not entitled.
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- Accurate Payroll Authorization: Ensure that payroll is approved based on complete and accurate information about hours worked, leave time used, and leave accrual balances. Supervisors should have access to this data before authorizing payroll.
- Understanding Policies: Ensure all relevant staff, including secretaries and managers, are fully aware of the provisions in collective bargaining agreements (CBAs) and employee handbooks that affect payroll and leave accruals.
- Timekeeping Practices: Require all salaried employees to track their hours and leave time to ensure accurate records of time worked and leave usage. This is important for both transparency and compliance.
- Board Authorization for Payments: Ensure that all payments, such as health insurance buyouts or retention incentives, are formally authorized by the Board before being issued, to avoid unauthorized expenditures.
- Proper Leave Accrual Maintenance: Maintain accurate leave accrual records to prevent employees from being credited with leave time to which they are not entitled.
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| Town of Dayton - Audit Follow-Up (2019M-189-F) |
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor did not maintain complete and accurate financial records and reports. The audit included seven recommendations to help improve the quality of financial records and reports. Results of Review: Town officials have not implemented corrective action, as none of the seven audit recommendations were implemented. https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f |
- Audits and re-audits happen. Take the OSC's advice so a re-audit (or an initial audit) does not break community trust with your library.
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