Audit Objective 

Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. 

Key Findings 

The Board did not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims with insufficient documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. 

We reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: 

• One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. 
• Six claims totaling $42,406 did not comply with the Village’s purchasing policy. These claims also did not contain sufficiently supported documentation to ensure claims were appropriate, accurate and approved. 

Key Recommendations 

• Conduct an independent, deliberate, and thorough audit of claims prior to payment. 

As per Appendix A, Village officials disagreed with certain aspects of the report, but indicated they accept our recommendations and planned to initiate corrective action. Appendix B includes our comments on the issues raised in the Village’s response letter.