Purpose of Audit

The purpose of our audit was to evaluate the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014.

Background

The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town is governed by a five-member Town Board which comprises the Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million.

Key Findings

• Claims were not consecutively numbered between monthly abstracts.
• One abstract with no supporting claim detail was signed by four Board members certifying that they had audited and approved the claims for payment.

Key Recommendations

• Ensure that all claims are consecutively numbered during the fiscal year as per statute.
• Thoroughly review all abstracts prior to approval for payment of claims.