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Audit Objective

Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts.

Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited.

Key Findings

• A Board member had a prohibited interest in the contracts between the Town and his machining company.
• The Supervisor did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process.
• The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with limited oversight.

Key Recommendations

Town officials should:

• Ensure that officials and employees are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to conflicts of interest.
• Improve oversight of the Clerk’s water and sewer cash receipts and billing process.

The Supervisor should:

• Segregate the disbursement duties of his office or implement compensating controls.