Purpose of Audit

The purpose of our audit was to determine whether the Board provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017.

Background

Southern Tier East Regional Planning Development Board was created in 1975 by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million.

Key Findings

• The Board failed to develop clear and adequate policies and procedures or ensure that existing policies and procedures were followed.
• The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements at a starting salary that was $11,000 more than it should have been.
• The former Director and current Director did not provide the Board with comprehensive financial reports so it could properly oversee STE financial activities.

Key Recommendations

• Review and update policies and procedures to govern travel and credit card use.
• Ensure that STE officials comply with BCCS requirements and the policies and procedures established by the administrative manual regarding payroll including hiring, salary and benefits for new and existing staff.
• Require interim financial reports of revenues and expenditures, including budget status reports and bank account balances, to ensure that the Board is meeting its fiduciary responsibilities.