Director Briefing - September 29, 2025

Preparing for New Core Policies in the Annual Report

Work is underway at the state level to update the Annual Report requirements for public and association libraries. The proposed changes would expand the policy section to ensure that libraries not only have policies, but that those policies are comprehensive. This is part of a statewide effort to strengthen governance, accountability, and operational consistency.

What does this mean for your library? Over the next year, each library should review its policy set against the proposed list below. The goal is to ensure that your library can answer “yes” when asked about having comprehensive policies on the Annual Report.

Core Policies

External-Facing Policies

• Materials Selection / Reconsideration of Materials (including Displays and Programs) – Responds to intellectual freedom challenges; affirms the library’s role in curating diverse and inclusive resources.
• Public Usage of Library Space / Meeting Room Use – Provides equitable access and mitigates "First Amendment" audit risks.
• Code of Conduct / Behavior – Establishes expectations for patron behavior and consistent enforcement.
• Confidentiality of Library Records – Reinforces statutory requirements for patron privacy.
• Public Comment – Promotes transparency, accountability, and constructive engagement.

Internal-Facing Policies

• Disaster Preparedness Policy – Ensures continuity of service and readiness for emergencies.
• Comprehensive Personnel Policies – Must be tailored to your library’s governance structure and legal requirements. → The System’s Employee Handbook service can help meet this requirement.
• Comprehensive Financial Control Policies – Must meet the fiduciary responsibilities of your board. → The Trustee Handbook appendix offers examples of what “comprehensive” looks like.

Timeline

• Late September / Early October – Draft language circulated for review and comment.
• Mid-October – Refined draft sent to Counsel for legal review and regulatory amendment drafting.
• November – Regents scheduled to discuss and approve moving forward.
• 2026 Annual Report Cycle – Policy questions may first appear as “test” fields (not mandatory). Following year – Questions become required.

Action Item for Libraries

Start reviewing your policies now. The key word is comprehensive.

• Personnel: Consider adopting the System’s Employee Handbook .
• Financial: Use the Trustee Handbook appendix as a guide.
• All other areas: Confirm your library has policies that are up-to-date, thorough, and board-approved.

This is your opportunity to get ahead of the changes and ensure your library is ready when these policies become part of the Annual Report.

LinkedIn Learning | Survey Closes Tomorrow

The questionnaire shared last week on LinkedIn Learning closes tomorrow.

Click here to complete the survey.

As a reminder, there was interest in adding LinkedIn Learning as a System-wide service, which would provide a platform with thousands of video courses in business, technology, and creative skills, offering patrons flexible opportunities for continuing education and professional development. Through negotiation, the annual cost was reduced from $89,200 to $20,000 under a three-year contract. Costs are divided by library population, and pricing will be reassessed at the end of the contract.

Because this would be a library-funded service, it can only move forward if all libraries commit to contributing. If you do not respond to the survey linked above, that will be considered a "No."

Employee Assistance Program (EAP) Renewal | Take action by Friday, October 3

Our Employee Assistance Program (EAP) contract with ESI will expire on November 30, 2025. ESI has agreed to keep the cost at $26.87 per employee per year (the same as last year).

OWWL Library System will subsidize 50% of the cost ($13.44 per employee) for this renewal period (12/1/25 – 11/30/26). Please note: this subsidy is a one-time offer. The final cost to member libraries will be $13.43 per employee per year.

EAP is a confidential counseling, assessment, coaching, and referral program designed to help with personal and work-life challenges.

The following benefits are available to employees and their family members at no additional cost:

• EAP Counseling
• Peak Performance Coaching
• Work/Life Assistance
• Self-Help Resources
• Wellness Benefits
• Lifestyle Savings Benefit
• Adoption and Children with Disabilities Support
• Training and Personal Development

The EAP website also includes an Employer HR Resource Center with many valuable resources for libraries.

More information: ESI Employee Assistance Program

Sexual Harassment Prevention Training

A reminder: All New York State employers are required to provide annual sexual harassment prevention training to all employees, regardless of staff size. EAP offers this training, designed to comply with state requirements. Employees receive a completion certificate, which should be retained in personnel files. New hires should complete training within 30 days.

Trustees

Trustees are also required to take this training. The cost is $26.87 per person per year, fully covered by the member library.

Next Steps

If your library is interested in joining, please complete the attached spreadsheet with the following information for each employee:

• Last name
• First name
• Email address
• Home zip code

Please list the Director first — they will serve as the main contact and will receive ESI/EAP communications to share with staff.

Return the completed list to Kelly by Friday, October 3, 2025.

If you would like more information about EAP benefits, Kelly can arrange a webinar with our service representative.

Action Required: Library Website Cleanup

Piety sent out an overview of action items to make sure your library websites are up to date. They include:

1. Updating System name from Pioneer Library System or PLS --> OWWL Library System or OWWL.
2. Remove Books By Mail and Books to Go.
3. Remove OWWL2Go and replace with OWWL Digital Library, or OverDrive/Libby.
4. Delete out-of-date posts on website.
5. Update evergreen.owwl.org links with search.owwl.org links.

For more information and tips for checking to be sure your website is up-to-date, review Piety's email with the subject line, "Action Required: Website Cleanup" from Friday, September 26, 2025.

2025 Evergreen Cost Shares Updates

The OWWL Library System Board of Trustees approved the change to move away the complex formula to calculate the Evergreen cost share. Instead, cost shares will be based on your library's chartered to serve population. This change is intended to align our funding model with the core mission of libraries: serving the public.

The System will continue to subsidize Evergreen costs to the greatest extent possible. For 2025, that subsidy is 35% of total Evergreen costs.

Read the full notice here: 2025.09.26 Evergreen Cost Share Letter.pdf

This Week in OSC Audits

Below is a roundup of recently released Office of the State Comptroller (OSC) audits (villages, school districts, counties, towns) that have potential lessons or cautions for public libraries. We highlight key findings, takeaways, and suggested steps. Use this as a “heads-up” to see where oversight pressure is rising and what proactive actions your library might take.

Village of Cato – Audit Follow-Up (2023M-145-F)

Report date: September 19, 2025 ([osc.ny.gov](https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-f))

Scope: Review of the Village’s implementation of prior recommendations related to water fund operations.

• Of 11 prior recommendations, the Village has partially implemented only 3; 8 remain unimplemented.
• Officials failed to establish adequate reserves, lacked long-term capital planning, and billing/collections procedures were weak or undocumented.
• Some water bills were inaccurate, and collections were not always deposited in compliance with Village law.
• New or changed personnel (Board, Clerk) cited as part of the inertia in taking corrective actions.

Key Takeaways for Libraries

• The slippage of recommendations is a warning: once an audit report is issued, continual monitoring is needed to ensure follow-up.
• Changes in leadership often derail corrective action unless the board or leadership embeds accountability.
• Reserves and capital plans are not just for big public utilities — your library should have reserve strategies for facility repairs, technology refreshes, and unexpected revenue drops.

Practical Steps for Libraries

1. Review any open audit recommendations (or any recommendation) and create a tracking sheet with deadlines and responsible staff.
2. Ensure written policies and procedures exist for billing, collections, deposits, and oversight.
3. Require periodic status updates to your board on outstanding audit or internal review items.
4. Prepare simple long-term capital/repair plans and link reserves to them.
5. Include a “handover audit status” item during board or executive transitions.

Spencerport Central School District – Employee Benefits (2025M-65)

Report date: September 19, 2025 ([osc.ny.gov](https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65))

Scope: Evaluate whether the district authorized and accurately calculated separation and unused leave payments.

• Certain separation payments and unused leave payments were not properly authorized or accurately calculated.
• Documentation was insufficient to support leave accruals, board approvals, or internal controls over benefit payouts.
• The audit underscores that benefit liabilities (especially unused leave) are a tricky area where errors or overpayments may slip in.

Key Takeaways for Libraries

• Benefits and leave payouts are often “behind the scenes” risks — financial exposure may accumulate over time.
• Proper board or governing body authorization is critical.
• Documentation and audit trails matter.

Practical Steps for Libraries

1. Review your policies on leave accruals and payouts, confirm they are documented and board-approved.
2. Spot check separation and leave payouts for compliance with policy and accuracy.
3. Require separation payouts to come through a formal approval process.
4. Ensure leave tracking systems are accurate and maintain audit trails.
5. Define unused leave and payout terms clearly in contracts and reconcile them.

Chenango County – Court & Trust Funds (2025-CT-2)

Report date: September 12, 2025 ([osc.ny.gov](https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2))

Scope: Assess internal controls over court and trust funds — guarding, accounting, disbursement, reconciliation.

• Controls over receipts, disbursements, and trust account reconciliations were weak or inconsistently applied.
• Some disbursements lacked proper supporting documentation or review.
• Reconciliation practices were lacking or delayed, increasing risk of misstatements or misappropriations.

Key Takeaways for Libraries

• Weak documentation and oversight of trust or restricted funds can lead to errors or misuse.
• Timely reconciliation and regular review are essential.
• Segregation of duties is a critical internal control.

Practical Steps for Libraries

1. Inventory all trust, restricted, or fiduciary accounts and ensure policies exist.
2. Maintain rigorous documentation of receipts, disbursements, and support.
3. Assign someone independent to review reconciliations monthly or quarterly.
4. Ensure segregation of duties for recording, approving, and reconciling.
5. Present annual summaries of trust/restricted fund activity to the board.

Town of Lee – Financial Management (2025M-63)

Report date: September 12, 2025 ([osc.ny.gov](https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63))

Scope: Evaluation of fund balance management and general/highway fund practices.

• The Town accumulated $8.3 million in unrestricted fund balances.
• That balance equaled more than 3½ years of operations, suggesting excess reserves.
• OSC flagged that excessive fund balance may indicate inefficient use of resources.

Key Takeaways for Libraries

• Having too little reserve is risky, but too much may be questioned as “hoarding.”
• Oversight bodies monitor reserves relative to budgets and planned use.

Practical Steps for Libraries

1. Review current reserve levels and compare to budget, risks, and capital plans.
2. Document and justify your reserve policy.
3. Plan to use excess reserves for projects or enhancements, and document decisions.
4. Report annually to your board on fund balance status and plans.
5. Ensure board approval and audit trails when reserves are used.

Trends and Common Themes

• Weak follow-through on audit recommendations.
• Leadership turnover leading to loss of accountability.
• Poor documentation, weak controls, and delayed reconciliations.
• Reserve and fund balance scrutiny by auditors.
• Benefit liabilities (leave, separation payouts) under closer review.

Final Recommendations for Library Directors and Boards

1. Maintain an active audit-recommendation tracker with deadlines and responsibilities.
   • This is also a good idea for any type of regular requirement (AFR, Minimum Standards, 990, Reserves, etc.)
2. Embed accountability in governance with periodic check-ins.
3. Strengthen documentation, checklists, dual reviews, and segregation of duties.
4. Establish and revisit a reserve policy with target ratios and acceptable uses.
5. Include outstanding audit reviews in leadership transition protocols.
6. Conduct periodic internal “mini-audits” or spot checks in high-risk areas.
   • This is where the Financial Oversight and Five-Year Audit Cycle Policy (mentioned at OWWLDAC and in the September 8 Briefing) would come in handy.