Purpose of Audit

The purpose of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014.

Background

The Village of Franklinville is located in Cattaraugus County and has a population of approximately 1,740. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870.

Key Findings

• Police Department payroll payments were not adequately supported and leave time was not properly accrued or used.
• Only 27 percent of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to the amount billed to customers.

Key Recommendations

• Adopt written policies and procedures to address preparing, reviewing and approving timekeeping records.
• Perform periodic reconciliations of water produced with amounts billed and develop a plan to address the causes of significant unaccounted-for water.