Director Briefing - March 3, 2025

Tax Prep Services at Libraries: Best Practices for Affiliation Agreements

Many libraries offer valuable services to their communities, and one popular offering is tax preparation assistance. While these services provide a great benefit, it’s important for libraries to ensure they’re operating within the appropriate legal and organizational frameworks. Below are key recommendations for libraries considering or currently hosting tax prep services at their location, based on guidance from our attorney.

Affiliation Agreement is Essential

When allowing an external organization to provide tax prep services at your library, it is critical to establish a formal affiliation agreement. This agreement serves to ensure that the organization providing the service is legitimate and operates according to recognized standards.

The agreement should specify that the organization and its presenters are bona fide, meaning they have the necessary credentials and expertise to offer these services. This helps protect both the library and the patrons using the service.

Insurance Requirements

A key part of any affiliation agreement is ensuring that the organization has proper insurance coverage. The organization must provide the library with a copy of its insurance, which typically includes liability coverage. This protects the library in the event of any unforeseen issues that might arise during the provision of tax services.

Consistency with Best Practices

These types of agreements are standard practice in many higher education institutions. For example, the College of Business at Niagara University routinely uses affiliation agreements for similar services. This practice is a safeguard that libraries should consider when collaborating with external partners.

By following these best practices, libraries can ensure they are offering tax preparation services safely, legally, and efficiently, providing valuable support to their community while mitigating any potential risks.

BookPage Renewal

Our current BookPage subscription expires 4/30/25. Contact Kelly with any questions or to place an order.

BookPage is a monthly print publication that is available to your library patrons. It includes features on forthcoming books, author interviews, and reviews of new fiction and nonfiction books for adult and youth. You can view an online edition at: https://www.bookpage.com/

The System does a group order for this publication to help provide BookPage at a discounted price. The price increased this year from $.48 to $.49 per copy (We currently have a subscription for 650 copies. In order to receive the $.49 per copy we must continue with at least 500 copies, otherwise the price will increase to $.63 per copy if we fall below 500). Libraries must order in increments of 5. (5 copies @ $.49/each for 12 months = $29.40/year, 10 copies @ $.49/each for 12 months = $58.80/year, etc.) Final cost depends on the total quantity ordered by all. The System will invoice each member library for their order.

Here is the quantity each library ordered in 2024: BookPage counts 2024.pdf.

Let Kelly know by Friday, March 7th if your library is interested in placing an order. Specify how many copies you would like to order in quantity increments of 5 (5, 10, 15, 20 copies etc.)

OWWLDAC - March 7 at Newark Public Library

OWWLDAC is scheduled for Friday, March 7, 2025 at 10 AM. It will be in-person at Newark Public Library (121 High Street, Newark, NY 14513) with an online option as well.

Please note: Hybrid meetings may encounter technical difficulties. While we will strive to address these issues promptly, we cannot guarantee a completely uninterrupted experience.

Agenda and Zoom info here: https://docs.owwl.org/Members/DirectorsAdvisoryCouncilAgendaMarch72025

Let me or Grace (Avon) know if there is anything you would like to see added to the agenda.

Prefabicrated Websites for Member Libraries

The OWWL Library System is pleased to offer a prefabricated website option designed for libraries seeking a professional online presence with minimal maintenance. This website solution is built on the WordPress platform and is ideal for libraries that need to post essential information, such as policies, Board minutes, and other minimum standards requirements. The platform also allows for a link to your event calendar, a contact form, and other basic features to meet your library’s needs.

There are no hosting fees associated with this service. The only potential cost would be for a custom domain name if your library has one or chooses to purchase one. System staff manage all website and plugin updates, ensuring that your site remains secure and up to date. Additionally, our team is available to assist with troubleshooting and technical support as needed, providing peace of mind and reducing the burden on your local staff.

If your library is interested in this service or would like more information, please submit a ticket to support @ owwl .org.

Upcoming Webinar on Law Enforcement At Your Library - March 19 at 2 PM

Stephanie "Cole" Adams will be presenting on responding to ICE and other law enforcement in your library on Wednesday, March 19 from 2 to 3:30 PM.

Submit any questions before Friday, March 7 during registration, or via email to nathan @ losapllc . com.

Patrolling the Stacks?: Responding to Activity By ICE & Other Law Enforcement Agencies At Your Library

New York libraries of all types have an ethical and legal obligation to protect library records and patron privacy, including when information is requested by law enforcement or private investigators. This webinar by attorney Stephanie “Cole” Adams, her team, and a special guest will review the rules and practical techniques for following those legal and ethical obligations.

Whether you are a library worker, director, or trustee, join us for 90 minutes of active learning.

Register here.

Upcoming Trustee Education Sessions

Below are some Trustee Education sessions being offered this year. The online session will be recorded and uploaded to the Trustee Academy. We are hoping to record the audio of the in-person sessions and upload the presentation slides with audio to the Trustee Academy, in case your trustees can't make their county's session or another session they are interested in.

Title	Date	Link
2025 FAQs with Ron Part I (online)	Thursday, April 10, 2025 at 5 PM	Register
Bylaws and Policy Refresh (in-person at Wadsworth Library in Geneseo, NY)	Monday, June 9, 2025 at 5 PM	Register
Meeting Room Policies (in-person at Victor Farmington Library)	Monday, July 14, 2025 at 5 PM	Register
Critical Personnel Policies (in-person at Sodus Community Library)	Monday, August 11, 2025 at 5 PM	Register
Board Meeting Prep and The Critical Partnership (in-person at Cordelia A. Greene Library in Castile, NY)	Wednesday, September 17, 2025 at 5 PM	Register

This Week in OSC Audits

Audit	Key Findings	Takeaways for Libraries
Town of Allen - Claims Audit	The Board did not properly audit and approve all claims prior to payment. As a result, there was an increased risk that improper or unsupported payments could have been made and may not have been detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we reviewed had one or more exception, including: 103 claims totaling approximately $108,000 were not sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not contain sufficient supporting documentation to verify that the purchases were properly authorized by an appropriate department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our review. As a result, we could not confirm whether they were for a valid and legal Town purpose.	Boards Should Properly Audit & Approve Claims: Libraries should ensure that all claims are thoroughly audited and approved before payment to reduce the risk of improper or unsupported payments and to prevent overpayment for goods and services. Claims Should Be Properly Itemized: Libraries should require that all claims are itemized in sufficient detail to justify payment. Claims lacking proper itemization should not be approved. Supporting Documentation Should Be Complete: Libraries should ensure that all claims are accompanied by adequate supporting documentation to verify that purchases were authorized by the appropriate department head before approving payments. Membership Claims Should Be Verifiable: Libraries should maintain records of all membership dues claims and ensure they are valid, legally justifiable, and related to library purposes. Any untraceable claims should be reviewed carefully. Boards Should Minimize the Risk of Undetected Errors: Libraries should implement a thorough review process to detect and correct any errors or improper payments, ensuring transparency and accountability in all financial transactions.
Roslyn Union Free School District - Information Technology Equipment Inventory Records	While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were properly recorded for each device. We reviewed 60 IT devices to confirm the devices were properly inventoried and physically located at the District and determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list.	Libraries Should Properly Track IT Equipment: Libraries should maintain a detailed and up-to-date inventory of all IT equipment, including ensuring that serial numbers and asset tags are recorded for each device. This helps with proper tracking, safeguarding, and accountability. Inventory Records Should Be Complete: Libraries should ensure that their fixed asset reports include comprehensive details for each device, such as serial numbers, manufacturer names, model information, and complete descriptions. Incomplete records can lead to difficulty in tracking and verifying assets. Device Serial Numbers and Tags Must Be Recorded: Libraries should ensure that all IT devices are assigned and recorded with serial numbers and asset tags. Without this information, it becomes challenging to confirm whether each device is properly accounted for and safeguarded. Regular Audits Should Be Conducted: Libraries should regularly audit their IT equipment to confirm that all devices are properly inventoried and physically located. This ensures that any discrepancies, such as missing devices or unaccounted items, are identified and corrected in a timely manner. Libraries Should Safeguard IT Equipment: Libraries should implement procedures to properly secure their IT equipment and ensure that it is not misplaced or stolen. Effective inventory management helps minimize the risk of asset loss.

HBR: Tip of the Day

Coach Your Team to Disagree Constructively

Too often, teams default to compliance or groupthink, avoiding friction at the cost of innovation. The key to unlocking their full potential is fostering constructive dissent—the ability to challenge ideas respectfully and productively. Here’s how.

Set ground rules. Commit as a team to open, respectful debate. Define clear expectations, such as prohibiting personal attacks, ensuring equal participation, and prioritizing good-faith engagement.

Follow a four-step process. Generate ideas, clarify assumptions, introduce friction through challenges, and move forward with the best ideas.

Recognize that innovation happens at intersections. Most breakthroughs occur where different disciplines meet—and sometimes disagree. Encourage collaboration across functions to spark new ideas and creative solutions.

Build trust. When people know their colleagues’ motives, they feel safer speaking up. Strengthen relationships on your team through both structured conversations and informal interactions.

Assign dissenting roles. To depersonalize disagreement, rotate team members into positions where they must challenge ideas or advocate for perspectives they don’t necessarily hold.

Lead with inquiry. Encourage your team to avoid direct contradictions that undermine people and create defensiveness. Instead, ask thoughtful questions to guide conversations toward deeper understanding.

Model the behavior. As a leader, be the first to propose ideas and the last to critique them. Your approach sets the tone for how the team engages in dissent.

This tip is adapted from “How Constructive Dissent Can Unlock Your Team’s Innovation,” by Timothy R. Clark.