[read complete report – pdf] 

Audit Objective 

Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved. 

Key Findings 

The Board and former Supervisor did not ensure that disbursements were adequately supported and properly approved. 

• The former Supervisor received 13 check payments, totaling $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and approved by the Board. 
• Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly audited and approved by the former Supervisor rather than the Board. 
• Thirteen claims, totaling $23,116, did not contain sufficient supporting documentation. 
• The former bookkeepers did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. 

Key Recommendations 

• Consult with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment to the former bookkeeper and seek recovery of these funds, as appropriate. 
• Audit and approve claims prior to payment when required and ensure all claims include adequate support before approving them. 

Town officials agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.