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Audit Objective

Determine whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances.

Key Findings

• The Supervisors did not maintain, nor require their bookkeeper to maintain complete, accurate and up-to- date accounting records and reports.
• The bookkeeper did not record all expenditures in the general and highway funds in a timely manner.
• The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year.

Key Recommendations

The Supervisor should:

• Periodically review the bookkeeper’s work to ensure that all financial activity is accurately and completely accounted for.
• Develop a plan for updating and maintaining the accounting records and filing the AUD in a timely manner.

Town officials did not provide a written response for this report.