Purpose of Audit

The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014.

Background

The Town of Boonville is located in Oneida County, has a population of approximately 4,600 residents and is governed by an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds.

Key Findings

• The Board has not established an effective claims audit process.
• A Board member has a prohibited interest in Town contracts.

Key Recommendations

• Ensure that deliberate and thorough audits are conducted and that each claim approved is properly supported by original invoices, follows Board-adopted policies, is sufficiently itemized and is approved by the officer whose action gave rise to the claim.
• Ensure that all officials and employees are familiar with the requirements of GML as they relate to conflicts of interest and that the Town does not enter into any contract in which a Town officer or employee has a prohibited interest.