Audit Objective

Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner.

Key Findings

• The former Clerk-Treasurer did not make cash deposits in a timely manner.
• The former Clerk-Treasurer did not properly record her leave usage. She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village employment. The total value of these unauthorized payments was $13,293.
• The former Clerk-Treasurer erroneously reported an additional 392.54 days worked to the New York State and Local Retirement System (NYSLRS).

Key Recommendations

• Deposit all cash receipts in a timely manner, within the legal requirements.
• Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue collection of any erroneous or unauthorized leave payments.
• Ensure the Clerk-Treasurer’s monthly reports to NYSLRS are accurate.

Village officials agreed with our findings and indicated they have initiated or plan to initiate corrective action.