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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)


Released: June 7, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012.

Background

The Town of Callicoon is located in Sullivan County. The Town is governed by an elected five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2012 adopted budget totaled approximately $2.3 million.

Key Findings

  • The Supervisor allows the bookkeeper to perform most aspects of the functions relating to the receipt and disbursement of moneys without providing sufficient oversight of her duties.
  • Because the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine whether the amounts paid by the retirees were correct.

Key Recommendations

  • Segregate the incompatible financial duties performed by the bookkeeper, or provide additional oversight such as ensuring cancelled checks are for authorized purposes.
  • Define the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage.

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