Audit Objectives 

Determine whether Town of Berkshire (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. 

Determine whether the Town Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual Financial Reports (AFRs). 

Key Findings 

Town officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: 

• Segregate non-payroll disbursement duties. 
• Approve all claims, require adequate supporting documentation for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified $12,465 in duplicate payments. 
• Annually audit the Supervisor’s records and reports. 
• Ensure the AFRs were filed, as required.

Key Recommendations 

• Segregate non-payroll disbursement duties or implement adequate compensating controls. 
• Ensure all claims are approved, supported by sufficient supporting documentation and only paid once. 
• Annually audit the Supervisor’s records and reports and ensure AFRs are filed timely. 

Town officials generally agreed with our findings and indicated that they plan to initiate corrective action.