Purpose of Audit

The purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014.

Background

The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million.

Key Findings

• The Clerk did not issue receipts when other adequate documentation did not exist.
• The Clerk did not make deposits in a timely manner.
• The Clerk did not perform monthly bank reconciliations and accountabilities.
• The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner.
• The Board did not provide adequate oversight of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records.

Key Recommendations

• Issue press-numbered duplicate receipts for all Town transactions when no other form of adequate documentation is available.
• Deposit all moneys intact and in a timely manner.
• Perform monthly bank reconciliations and accountabilities.
• Prepare reports and present them to the Board in a timely manner and remit moneys collected to the Supervisor and to agencies in a timely manner.
• Periodically review the Clerk’s operations and conduct or provide for an annual audit of the Clerk’s records.