Audits of Local Governments and School Districts
Town of Mamakating – Fiscal Oversight (2012M-139)
Released: November 23, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to determine whether the Board ensured that the Supervisor maintained adequate reports and records, receipts received by the Supervisor were properly accounted for and deposited, and disbursements were for proper Town purposes for the period January 1, 2011, to February 2, 2012.
The Town of Mamakating is located in Sullivan County, and has a population of 12,085. The Town is governed by an elected five-member Town Board comprising the Town Supervisor and four council members. The Town's budgeted appropriations for the 2012 fiscal year were approximately $5.2 million.
The Board and Supervisor did not meet their fiscal oversight responsibilities. Nearly every aspect of the Town's financial operations was weak and highly susceptible to errors and irregularities occurring without detection.
- The Board and Supervisor cannot be sure that all money paid to the Town is actually recorded and deposited.
- The Board and Supervisor cannot be sure that all disbursements are made for proper Town purposes.
- The Supervisor did not ensure that proper accounting records were maintained and that accurate reports were provided to the Board on a timely basis.
- Beyond auditing claims presented, the Supervisor and Board members did not provide any oversight, including an annual audit, of the Town's financial operations.
- Establish procedures to ensure that all moneys paid to the Town are recorded and deposited.
- Ensure that all disbursements are for approved Town purposes.
- Establish policies relating to internal controls over the Town's financial operations and monitor compliance with the policies and procedures.
- Audit, or cause to be audited, the Supervisor's records and reports on an annual basis.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: firstname.lastname@example.org
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236