village of wampsville nys audit

8/3/2019 Village of Wampsville NYS audit

1/23

DIVISIONOF LOCAL GOVERNMENT

& SCHOOL ACCOUNTABILITY

O F F I C E O F T H E N E W YO R K ST A T E C O M P T R O L L E R

Report of Examination

Period Covered:

June 1, 2009 May 31, 2011

2011M-204

Village of Wampsville

Apparent Misappropriation

of Funds andBoard Oversight

Thomas P. DiNapoli


2/23

11DIVISIONOF LOCAL GOVERNMENTAND SCHOOLACCOUNTABILITY

Page

AUTHORITY LETTER 2

EXECUTIVE SUMMARY 3

INTRODUCTION 5

Background 5

Objectives 5Scope and Methodology 5

Comments of Local Officials and Corrective Action 6

APPARENT MISAPPROPRIATION OF FUNDS 7

Cash Disbursements 7

Cash Receipts 9

Recommendations 10

BOARD OVERSIGHT 11Segregation of Duties 11

Monthly Financial Reports and Reconciliations 12

Annual Financial Report 13

Annual Audit 14

Recommendations 14

APPENDIX A Response From Local Officials 16

APPENDIX B Audit Methodology and Standards 19

APPENDIX C How to Obtain Additional Copies of the Report 21APPENDIX D Local Regional Office Listing 22

Table of Contents


3/23

2 OFFICEOFTHE NEW YORK STATE COMPTROLLER2

State of New York

Office of the State Comptroller

Division of Local Government

and School Accountability

November 2011

Dear Village Officials:

A top priority of the Office of the State Comptroller is to help local government officials manage

government resources efficiently and effectively and, by so doing, provide accountability for tax

dollars spent to support government operations. The Comptroller oversees the fiscal affairs of local

governments statewide, as well as compliance with relevant statutes and observance of good business

practices. Thisfiscal oversight is accomplished, in part, through our audits, which identify opportunities

for improving operations and Board governance. Audits also can identify strategies to reduce costs and

to strengthen controls intended to safeguard local government assets.

Following is a report of our audit of the Village of Wampsville, entitled Apparent Misappropriation

of Funds and Board Oversight. This audit was conducted pursuant to Article V, Section 1 of the State

Constitution and the State Comptrollers authority as set forth in Article 3 of the General Municipal

Law.

This audits results and recommendations are resources for local government officials to use in

effectively managing operations and in meeting the expectations of their constituents. If you have

questions about this report, please feel free to contact the local regional office for your county, as listed

at the end of this report.

Respectfully submitted,


Division of Local Government

and School Accountability


4/23


Office of the State ComptrollerState of New York

EXECUTIVE SUMMARY

The Village of Wampsville (Village) is located in Madison County and has approximately 550 residents.

The Village provides a variety of services to its residents, including street lighting and maintenance,

snow removal, fire protection and general government support. The Village derives the majority of the

moneys to finance these services from real property taxes. The Villages budgeted appropriations for

the 2009-10 and 2010-11 fiscal years were approximately $172,000 and $161,000, respectively.

The Village is governed by a Board of Trustees (Board), which comprises four elected Trustees and

an elected Mayor. The Board is responsible for the general management and control of the Villagesfinancial affairs. The Mayor appoints a Clerk-Treasurer who is responsible for the daily financial

activities of the Village.

Scope and Objectives

The objectives of our audit were to determine if internal controls over cash receipts and disbursements

were operating effectively and to determine if the Board provided adequate oversight of the Villages

fiscal operations for the period June 1, 2009 to May 31, 2011. We extended the scope of our audit

to review cash disbursements for the fiscal year 2008-09. Our audit addressed the following related

questions:

Are internal controls over cash receipt and disbursement activities performed by the Clerk-

Treasurer appropriately designed and operating effectively to adequately safeguard Village

assets?

Did the Board provide oversight of the Villages fiscal operations to ensure that Village

resources are adequately safeguarded to protect assets against fraud and abuse?

Audit Results

We found that the Clerk-Treasurer apparently misappropriated $18,378 from Village funds without

detection by the Board or Mayor. This apparent misappropriation includes 25 cash disbursement

checks totaling $5,312 that were written to the Clerk-Treasurer; ten cash withdrawals and checks

written to cash or petty cash totaling $1,802; and 11 extra payroll payments to the Clerk-Treasurer

totaling $4,383. None of these disbursements were recorded in the accounting or payroll records,

reported to the Board on an abstract or had a related claim on file.1 In addition to these questionable

transactions, the Clerk-Treasurer apparently misappropriated $6,881 in cash receipts handled as part

____________________1 It was the Villages practice to include payroll payments on an abstract and claim.


5/23


of her responsibilities, including $6,747 in real property taxes. Checks received for other revenues

(e.g., mortgage tax and insurance recoveries) were deposited but were recorded and reported to the

Board as real property tax receipts to cover up the shortage.

These unauthorized transactions were able to occur because the Board had not established an adequate

system of internal controls over the Villages cash assets and financial records. Fiscal duties were

concentrated with the Clerk-Treasurer without an independent review of the Clerk-Treasurersfinancial

activities. In addition, the Villages financial records and reports contained errors and omissions. For

example, the cash disbursement journal excluded 85 checks and/or direct cash withdrawals totaling

approximately $19,000. The Clerk-Treasurer was not reconciling the Villages bank accounts and was

not maintaining a cash control account. Also, the Board did not audit or cause to be audited the records

and reports of the Clerk-Treasurer. Additionally, the Clerk-Treasurer did not file the required annual

report with the Office of the State Comptroller.

Comments of Local Officials

The results of our audit and recommendations have been discussed with Village officials and their

comments, which appear in Appendix A, have been considered in preparing this report. Village officialsgenerally agreed with our recommendations and indicated they were in the process of implementing

corrective action.


6/23


Background

Introduction

Objectives

Scope and

Methodology

The Village of Wampsville (Village) is located in the Town of Lenox,

Madison County. The Village covers approximately one square mile

and has a population of about 550. The Village provides various

services to its residents including street lighting and maintenance,snow removal, fire protection and general government support. The

expenditures incurred in providing these services are accounted for

in the general fund. The Villages budgeted appropriations for the

2009-10 and 2010-11 fiscal years were approximately $172,000 and

$161,000 respectively, funded primarily with real property taxes.

The Village is governed by a Board of Trustees (Board) which

comprises four elected Trustees and an elected Mayor. The Board

is responsible for the general oversight of the Villages operations.

The Mayor, who is a member of the Board, is the chief executiveofficer. The Mayor appoints the Clerk-Treasurer, with approval of the

Board. As the chieffiscal officer, the Clerk-Treasurer is responsible

for receiving, depositing and disbursing funds, maintaining financial

records, preparing monthly financial reports, and filing an annual

report of the Villages revenues and expenditures with the Office of

the State Comptroller (OSC).

The Clerk-Treasurer who was in office during our audit period

resigned effective August 9, 2011.

The objectives of our audit were to determine if internal controls overcash receipts and disbursements were operating effectively and to

determine if the Board provided adequate oversight of the Villages

fiscal operations. Our audit addressed the following related questions:

Are internal controls over cash receipts and disbursement

activities performed by the Clerk-Treasurer appropriately

designed and operating effectively to adequately safeguard

Village assets?

Did the Board provide oversight of the Villages fiscal

operations to ensure that Village resources are adequately

safeguarded to protect assets against fraud and abuse?

We initially examined the Clerk-Treasurers records for the period

June 1, 2009 to May 31, 2011. We extended the scope of our audit to

review cash disbursements for the fiscal year 2008-09.


7/23


We conducted our audit in accordance with generally accepted

government auditing standards (GAGAS). More information on such

standards and the methodology used in performing this audit are

included in Appendix B of this report.

The results of our audit and recommendations have been discussed

with Village offi

cials and their comments, which appear in AppendixA, have been considered in preparing this report. Village officials

generally agreed with our recommendations and indicated they were

in the process of implementing corrective action.

The Board has the responsibility to initiate corrective action. A

written corrective action plan (CAP) that addresses the findings and

recommendations in this report should be prepared and forwarded

to our office within 90 days, pursuant to Section 35 of the General

Municipal Law. For more information on preparing and filing your

CAP, please refer to our brochure, Responding to an OSC Audit

Report, which you received with the draft audit report. We encouragethe Board to make this plan available for public review in the Clerk-

Treasurers office.

Comments of

Local Officials and

Corrective Action


8/23


Apparent Misappropriation of Funds

Local government officers are charged with carrying out the functions

of their positions in a forthright and honest manner. The Clerk-

Treasurer is responsible for the accurate and complete accounting

of all moneys received and disbursed on the Villages behalf.Disbursements of Village money should be supported by suitably

documented claims2 that the Board has reviewed and approved.

The responsibilities of the Clerk-Treasurer also include collecting

and accounting for Village receipts such as real property taxes and

payments in lieu of taxes, planning and building permit fees, and

other miscellaneous Village fees. This requires maintaining complete

and accurate accounting records and ensuring that moneys received

are safeguarded and properly deposited into Village bank accounts.

An inherent obligation of any public officer or employee engaged in

an accounting function is to report an accurate summary offi

nancialactivity to the governing board.

The system of internal controls over the Villages cash assets is

inadequate because the fiscal duties are concentrated with the Clerk-

Treasurer without an independent review. As a result, the Clerk-

Treasurer apparently misappropriated a total of $18,378 ($11,497 in

cash disbursements and $6,881 in cash receipts) of Village funds, in

which she was entrusted. This potential misappropriation of Village

funds has been referred to law enforcement officials for investigation.

The Clerk-Treasurer is responsible for paying claims that aresubmitted by vendors requesting payment for services rendered

or materials furnished to the Village. With limited exceptions, the

Clerk-Treasurer is not authorized to make payments until the claims

have been audited and approved by the Board and an abstract of

approved claims is certified by the Mayor for payment. Payroll check

disbursements should be certified by a Village officer or employee

having direct supervision of the employee. The Clerk-Treasurer must

maintain complete and accurate disbursement records. These records

are the basis for monthly reports provided to the Board to assess the

Villages financial operations.

We found that the Clerk-Treasurer did not maintain complete and

accurate cash disbursement records. She was able to write and

sign checks without recording them in the accounting records or

Cash Disbursements

____________________2 Claims are bills or invoices submitted by vendors requesting payments for services

rendered or materials furnished to the Village.


9/23


on the abstracts presented to the Board. The Clerk-Treasurers

cash disbursement journal excluded 85 checks and/or direct cash

withdrawals totaling approximately $19,000. Since the Clerk-

Treasurer performed incompatible duties with no effective

independent review of her work, we examined all of the Villages

cash disbursement transactions reported on all Village bank account

statements for the period June 1, 2008 through May 31, 2011. We

identified payments totaling $11,497, including 35 cash disbursement

(non-payroll) payments totaling $7,114 and 11 payroll payments

totaling $4,383 that appear to be misappropriations of Village funds

as follows:

A total of 25 cash disbursement checks totaling $5,312 were

written to the Clerk-Treasurer and appear to be signed and

endorsed by her as well. In addition, we found seven checks

written to cash or petty cash totaling $1,200 and three cash

withdrawals from the Villages checking account totaling

$602. Each of these checks and withdrawal slips was signedby the Clerk-Treasurer and the checks written to cash were

endorsed by her. None of these disbursements were recorded

in the accounting records, reported to the Board on an abstract

or had a related claim on file.

Our review of payroll checks disbursed to the Clerk-Treasurer

identified 11 extra payroll payments totaling $4,383.3 With the

exception of one check signed by the Mayor,4 these payments

were written to the Clerk-Treasurer as well as signed and

endorsed by the Clerk-Treasurer. These checks were not

recorded in the payroll records or reported to the Board on anabstract and did not have an associated claim.5

The Mayor told us she signs all checks payable to the Clerk-Treasurer

for expenditure reimbursements and payroll payments. However, all

but one of the questionable checks we identified were signed by the

Clerk-Treasurer, not the Mayor. Because no one reviewed her work,

the Clerk-Treasurer was able to circumvent the Villages normal

check-signing process and disburse these non-payroll and payroll

checks to herself without detection.

____________________3 Ten checks were written for the Clerk-Treasurers normal net pay amount and

one check was written for $425 and included the memo notation 2010 Fed Rem.4 This includes a payroll check that the current Mayor signed at the beginning of

her term for a pay period in the 2008-09 year that appears to be for a pay period

previously paid to the Clerk-Treasurer.5 Fixed salaries of officers or employees regularly engaged at agreed-upon wages by

the hour, day, week, month, year, or other authorized period, including any payroll

withholdings are not required to be on an abstract or have a claim. However, it was

Village practice to include these payments on an abstract and claim.


10/23


In addition, we also identified 12 questionable transactions totaling

$1,561. These transactions included three checks written to the Clerk-

Treasurer totaling $1,1406 to offset her payroll tax costs (the Clerk-

Treasurers Federal and State income tax and her share of Social

Security and Medicare). Both the Clerk-Treasurer and Mayor told

us that a payment of $380 is made annually to the Clerk-Treasurer

to offset her payroll tax costs. However, we found no documentation

that the Board authorized these additional payments or that the

appropriate payroll tax withholdings were deducted from these

payments. In addition, there is no authority for the Board to allow

the Village to pay for an employees personal payroll taxes. The other

nine payments, totaling $421, were paid to various retail outlets but

were not recorded in the Villages accounting records, were not on an

abstract, and did not have supporting claim documentation. Five of

these payments were by check signed by the Clerk-Treasurer and four

payments were processed as electronic check payments and therefore

no signature is provided.

The Clerk-Treasurer is responsible for all moneys that the tax warrant

directs her to collect. At the end of the collection period, the taxes

collected and those remaining unpaid must reconcile with the original

tax warrant and tax roll. The Board must certify the Clerk-Treasurers

list of unpaid taxes and remit it to the County. The County then covers

the Villages unpaid tax bills and enforces the taxes for the Village.

We found that the Clerk-Treasurers cash receipt documentation was

inadequate and inaccurate. She did not properly post adequate detail

to her cash receipt records and we identified numerous discrepancies

between her records and deposits. Therefore, we obtained all depositcomposition records from the Villages bank to assist us in identifying

the receipts deposited in the bank and compared this information to

receipts the Clerk-Treasurer should have collected.

It appears the Clerk-Treasurer took advantage of weaknesses in the

internal control structure at the Village to misappropriate $6,881 in

cash receipts handled as part of her responsibilities for the period

June 1, 2009 through May 31, 2011, including $6,747 in real property

taxes.

We indentified deposits representing real property tax receipts

totaling $107,6257 in 2009-10 and $107,6108 in 2010-11. The tax

levies were $110,725 and $111,257, respectively, resulting in a total

Cash Receipts

____________________6 These three checks were each for $380.7 Includes a $4,579 payment from the County to the Village to cover unpaid property

tax bills.8 Includes a $6,607 payment from the County to the Village to cover unpaid property

tax bills.


11/23


potential shortage of $6,747 in real property taxes not deposited. We

identified checks received for other revenues that were deposited but

were recorded and reported to the Board as real property tax receipts

to cover up the shortage. For example, the Treasurer received checks

for mortgage tax and insurance recoveries totaling $5,654 and she

deposited the funds, but she recorded and reported the revenues as

real property taxes.

We also found additional revenues that the Clerk-Treasurer received

but did not deposit. This includes $90 in permit fees we identified as

paid in cash9 but not deposited or recorded and a total of $44 in real

property tax interest and penalties that was not deposited.

1. The Board should take appropriate action to recover any

misappropriated moneys.

2. The Clerk-Treasurer should maintain complete and accurate cash

disbursement and receipt records. The Board should monitor theClerk-Treasurers compliance with this requirement.

Recommendations

____________________9 None of the deposits made in Village bank accounts in 2009-10 and 2010-11

included any cash.


12/23


Board Oversight

The Board is responsible for overseeing the Villages financial affairs

and safeguarding its resources. These duties include establishing a

system of internal controls to provide reasonable assurance that

cash and other resources are properly safeguarded, transactions areauthorized and properly recorded, and financial reports are accurate,

reliable, and filed in a timely manner. The Board must ensure either

that no individual controls all aspects offinancial transactions, or it

must implement compensating controls to mitigate risks. Lastly, the

Board is required to perform, or provide for, an annual audit of the

Treasurers records and reports.

The Board failed to exercise appropriate oversight of the Villages

financial activities. The Board has not established an effective

system of internal controls to ensure that all transactions are properly

recorded in the Villages records, reported on the Villages annual

financial report to OSC and properly audited on an annual basis. The

Clerk-Treasurer was able to perform all the duties related to cash

collections and disbursements without oversight. As a result, the

Board allowed an environment to exist where the Clerk-Treasurer

was able to conceal the apparent misappropriation of Village assets

without the Boards detection.

Proper internal controls ensure that duties are adequately segregated

so that an individual does not control all phases of a transaction.

When one person performs all the duties related to cash collectionsand disbursements, recordkeeping, and reconciliation of accounts, it

increases the risk that cash will be misappropriated and not be detected.

If limited resources make it difficult to segregate incompatible

duties, Village officials should consider implementing compensating

controls. For example, the Board could designate someone outside

the cash receipt and disbursement process to regularly review bank

statements, canceled checks, records and reconciliations and compare

them to the transactions recorded in the Villages records.

The Clerk-Treasurer was responsible for cash handling and

recordkeeping duties and the Board did not provide for an independentreview and verification of her work. For example, the Clerk-Treasurer

was responsible for:

Maintaining the Villages accounting records

Preparing monthly and annual financial reports

Segregation of Duties


13/23


Collecting taxes and other receipts such as franchise fees,

State aid, mortgage tax and permit fees

Banking transactions including deposits

Performing bank reconciliations

Opening mail, including monthly bank statements and

canceled check images

Preparing, signing and disbursing Village checks while having

custody and control of the supply of checks.10

As a result of the lack of internal controls, the Clerk-Treasurer was

able to control each phase of the Villages cash transactions without

any verification of the accuracy and propriety of her work.

Adequate accounting records and effective procedures are neededto properly account for and report the Villages financial activities,

including performing monthly bank reconciliations and maintaining a

cash control account. Properly prepared financial reports require that

the financial records be accurate and maintained in a timely manner.

The Clerk-Treasurer should provide periodic financial reports to the

Board throughout the year. Such reports are essential tools that the

Board can use to monitor the Villages financial operations.

The Villages monthly financial reports are inadequate and incomplete

and, therefore, are not useful tools for financial reporting or control

purposes. The budget status reports do not include the current monthsactivity and the monthly financial report to the Board excludes the

Villages checking account. In addition, the Clerk-Treasurer does

not reconcile the Villages bank accounts or maintain a cash control

account.

Budget Status Budget status reports should provide the Board and

other decision makers with information about monthly and year-to-

date revenues and expenditures compared to budget estimates. At a

minimum, these reports should identify unfavorable variances that

require timely budget amendments to maintain control over spendingand ensure compliance with applicable laws.

Although the Clerk-Treasurer prepared monthly budget status reports

for both revenues and appropriations, they were inadequate and

inaccurate. The reports do not show the Villages current months

Monthly Financial Reportsand Reconciliations

____________________10 The Mayor is also an authorized check signer.


14/23


activity. Additionally, they do not reflect all of the Villages revenue

and expenditure activity. The Clerk-Treasurer misreported certain

revenues as real property taxes and also failed to record certain checks

in the records used to generate the budget status report.

Financial Reports Good management practice requires the Clerk-

Treasurer to prepare and provide a monthly financial report to the

Board that includes a list of receipts and disbursements for the month

as well as the cash balances for each Village bank account. While the

Clerk-Treasurer provided the Board with a monthly financial report

that included the cash balances of each Village bank account, these

reports did not include the Villages checking account (the primary

account used for deposits and checks) and they did not reflect the

related receipt and disbursement activity. Two Board members told us

they never asked for the checking account to be included in the report.

Bank Reconciliations Monthly reconciliations between the bank

statements and Village accounting records should be performed toensure the Villages cash balances in the accounting records agree

with corresponding bank balances. This helps to ensure that all cash

is accounted for.

The Clerk-Treasurer failed to perform bank reconciliations for the

entire audit period for all bank accounts. Also, no detailed, general

ledger cash control accounts were maintained for comparison to

bank balances. Two Board members told us they never asked to see

bank statements and they were not aware reconciliations were not

completed.

As a result of these inaccuracies and omissions in the Villages monthly

reports, the Board did not have accurate information for managing

the Villages resources or the ability to identify discrepancies in

cash activity and balances including the checking account in which

the majority of apparent cash misappropriations occurred. The

Boards lack of oversight of the Clerk-Treasurers duties and limited

involvement in thefinancial activities of the Village allowed the Clerk-

Treasurer to control all phases of a cash transaction and apparently

misappropriate funds.

Local governments are required by Law to annually complete and file

with OSC a detailed report of all financial activity for the preceding

year. This report provides the Board, OSC and Village residents with

a tool for monitoring financial operations. Villages are required to

complete and submit their annual financial report no later than 60

days after the close of the fiscal year. While it is the Clerk-Treasurers

responsibility to complete and file this annual report, the Board

should have procedures in place to review this report for accuracy

Annual Financial Report


15/23


and ensure that the Clerk-Treasurer completes and submits it to OSC

by the deadline.

The Clerk-Treasurer has not filed an annual report with OSC since

May 2007. The Board did not have procedures in place to ensure that

the report is accurate and filed timely. Both Board members we spoke

with were unaware that the annual report had not been filed.

Village Law requires that the Board annually audit, or have a Village

officer, employee, or an independent public accountant audit, the

records and reports maintained by the Clerk-Treasurer on the Villages

behalf. This annual audit serves as an important internal control over

cash receipts and disbursements by providing independent verification

that transactions have been properly recorded and that cash has been

properly accounted for. It also provides Board members with an added

measure of assurance that the financial records and reports contain

reliable information on which to base financial decisions.

The Board did not audit, or contract with an independent auditor

to audit, the records maintained by the Clerk-Treasurer during the

period audited. One Board member thought that the Board audit of

the bills was fulfilling the requirement. Another Board member was

unaware that the annual audit was not being performed. The failure

of the Board to conduct an annual audit of the Clerk-Treasurers

records and reports precluded the Board from having assurance that

the Clerk-Treasurer was properly accounting for all of the Villages

financial resources. Had the Board conducted an annual audit, it may

have identified the incomplete and inaccurate records of the Clerk-

Treasurer and the apparent misappropriation of Village moneys.

3. The Board should evaluate and, where practicable, assign duties

and responsibilities to provide for proper internal controls. Where

it is not practicable to segregate duties, the Board should establish

sufficient compensating controls, such as increased oversight.

This could include but not be limited to a review of the monthly

bank reconciliations, bank statements and canceled check images

as compared to the approved abstracts and claims.

4. The Board should ensure monthlyfi

nancial reports generated tomonitor the Villages financial operations include all Village cash

activity and cash balances.

5. The Board should ensure that the Clerk-Treasurer performs a

monthly reconciliation of all Village bank accounts and the Board

should review such reconciliations.

Recommendations

Annual Audit


16/23


6. The Board should ensure that the Clerk-Treasurer prepare andfile

the required annual financial reports with OSC, after review and

approval by the Board.

7. The Board should require the Clerk-Treasurer to annually account

for all moneys received or disbursed during the preceding fiscal

year, and to produce all supporting accounting records, receipts,

vouchers, bank statements and canceled checks and other related

documentation. The Board should then audit these records, have

an officer or employee perform the audit, or hire an independent

public accountant to do so.


17/23


APPENDIX A

RESPONSE FROM LOCAL OFFICIALS

The local officials response to this audit can be found on the following pages.


18/23



19/23



20/23


APPENDIX B

AUDIT METHODOLOGY AND STANDARDS

During this audit, we examined the cash receipt and disbursement activities and practices of the Village

for the period June 1, 2009 through May 31, 2011. We extended our tests of cash disbursements back

to June 1, 2008. To accomplish our audit objectives and obtain relevant audit evidence, our procedures

included the following:

We performed an initial assessment of the internal controls in place, including segregation of

duties, over cash receipts and disbursements to determine their overall effectiveness.

We interviewed appropriate Village officials and reviewed pertinent documents, such as Village

policies, Board minutes and financial records and reports.

We interviewed the Clerk-Treasurer to gain an understanding of the procedures used to account

for the Villages financial operations, reconcile bank accounts and prepare monthly and annualfinancial reports.

We interviewed the Clerk-Treasurer, Mayor, and two Board members to gain an understanding

of the procedures and corresponding controls over cash receipts and disbursements.

We reviewed the available financial records which were limited to computerized journals of

cash receipts and disbursements, budget versus actual revenues and expenditures and monthly

financial reports that excluded the Villages checking account. We also reviewed available

bank deposit slips and all bank statements and images of canceled checks.

We used bank statements to identify the Villages cash balances in each bank account as ofMay 31, 2011. We also confirmed these balances directly with the Villages banks.

We examined all bank statements for the period June 1, 2008 through May 31, 2011 and

reviewed the propriety of all non-check disbursements.

We compared the images of all paid checks during the period June 1, 2008 through May

31, 2011 to Board authorized abstracts and identified those payments that were not audited

and approved by the Board. We examined the propriety of the unauthorized disbursements

by tracing them to supporting payroll or claim records. We reviewed all checks for unusual

payees.

We reviewed all payroll check payments to the Clerk-Treasurer and Mayor for comparison to

Board authorized salaries.

We compared payments made to the Village by the State, County and Town to monies received

by the Village.


21/23


We obtained deposit composition records from the Villages bank for the period June 1, 2009

through May 31, 2011 to account for monies deposited in the bank and to compare deposits to

the Clerk-Treasurers cash receipt records.

We conducted this performance audit in accordance with generally accepted government auditing

standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient,

appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit

objectives. We believe that the evidence obtained provides a reasonable basis for our findings and

conclusions based on our audit objectives.


22/23


APPENDIX C

HOW TO OBTAIN ADDITIONAL COPIES OF THE REPORT


Public Information Office

110 State Street, 15th Floor

Albany, New York 12236

(518) 474-4015

http://www.osc.state.ny.us/localgov/

To obtain copies of this report, write or visit our web page:


23/23

APPENDIX D

OFFICE OF THE STATE COMPTROLLER

DIVISION OF LOCAL GOVERNMENT

AND SCHOOL ACCOUNTABILITY

Steven J. Hancox, Deputy Comptroller

Nathaalie N. Carey, Assistant Comptroller

LOCAL REGIONAL OFFICE LISTING

BINGHAMTON REGIONAL OFFICE

H. Todd Eames, Chief Examiner


State Office Building - Suite 1702

44 Hawley Street

Binghamton, New York 13901-4417

(607) 721-8306 Fax (607) 721-8313

Email: [email protected]

Serving: Broome, Chenango, Cortland, Delaware,

Otsego, Schoharie, Sullivan, Tioga, Tompkins Counties

BUFFALO REGIONAL OFFICE

Robert Meller, Chief Examiner


295 Main Street, Suite 1032

Buffalo, New York 14203-2510

(716) 847-3647 Fax (716) 847-3643


Serving: Allegany, Cattaraugus, Chautauqua, Erie,

Genesee, Niagara, Orleans, Wyoming Counties

GLENS FALLS REGIONAL OFFICE

Jeffrey P. Leonard, Chief Examiner


One Broad Street Plaza

Glens Falls, New York 12801-4396

(518) 793-0057 Fax (518) 793-5797


Serving: Albany, Clinton, Essex, Franklin,

Fulton, Hamilton, Montgomery, Rensselaer,

Saratoga, Schenectady, Warren, Washington Counties

HAUPPAUGE REGIONAL OFFICEIra McCracken, Chief Examiner


NYS Office Building, Room 3A10

Veterans Memorial Highway

Hauppauge, New York 11788-5533

(631) 952-6534 Fax (631) 952-6530


Serving: Nassau and Suffolk Counties

NEWBURGH REGIONAL OFFICE

Christopher Ellis, Chief Examiner


33 Airport Center Drive, Suite 103

New Windsor, New York 12553-4725

(845) 567-0858 Fax (845) 567-0080


Serving: Columbia, Dutchess, Greene, Orange,

Putnam, Rockland, Ulster, Westchester Counties

ROCHESTER REGIONAL OFFICE

Edward V. Grant, Jr., Chief Examiner


The Powers Building

16 West Main Street Suite 522

Rochester, New York 14614-1608

(585) 454-2460 Fax (585) 454-3545


Serving: Cayuga, Chemung, Livingston, Monroe,

Ontario, Schuyler, Seneca, Steuben, Wayne, Yates Counties

SYRACUSE REGIONAL OFFICE

Rebecca Wilcox, Chief Examiner


State Office Building, Room 409

333 E. Washington Street

Syracuse, New York 13202-1428

(315) 428-4192 Fax (315) 426-2119


Serving: Herkimer, Jefferson, Lewis, Madison,

Oneida, Onondaga, Oswego, St. Lawrence Counties

STATEWIDE AND REGIONAL PROJECTSAnn C. Singer, Chief Examiner

State Office Building - Suite 1702

44 Hawley Street

Binghamton, New York 13901-4417

(607) 721-8306 Fax (607) 721-8313

village of wampsville nys audit

Documents