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Audit Objective

Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports.

Key Findings

The Supervisor:

• Did not maintain complete and accurate financial records and reports.
• Did not issue receipts.
• Did not submit an annual accounting to the Board for its audit of the Supervisor’s records.

Key Recommendations

The Supervisor should:

• Maintain complete and accurate financial records and properly receipt all revenues, when required.
• Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations.

The Board should:

• Annually audit the Supervisor’s records, as required.

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comments on issues raised in the Town’s response letter.