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Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Junius – Board Oversight (2011M-216)


Released: February 17, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to evaluate internal controls over financial operations for the period January 1, 2010 to August 29, 2011.

Background

The Town of Junius (Town) is located in Seneca County. The Town is governed by an elected Town Board which comprises the Town Supervisor and four Board members. The Town’s general and highway budgeted appropriations for 2011 were $663,701.

Key Findings

  • The Board has not established policies required by law and sound business practices, causing a lack of segregation of duties of key employees who collect cash and purchases not being monitored and controlled.
  • The Board did not receive or require sufficient financial information from the Supervisor to monitor the Town’s financial operations or for use in the preparation of the budget.
  • The Board failed to formally approve benefits provided to Town officials and employees.

Key Recommendations

  • Establish written policies required by law and sound business practices for Town operations. Centralize key business functions and adequately segregate incompatible duties or implement effective compensating controls such as supervisory or Board review.
  • Request interim financial reports from the Supervisor for use in monitoring the Town’s financial operations and developing realistic budgets.
  • Approve benefits for all Town officials and employees by Board policy.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236