Purpose of Audit

The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014.

Background

The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 million.

Key Findings

• The Board did not have a contractual agreement with the firm that performed financial services for the Town prior to 2013, and contracts for 2013 and 2014 lacked specific details of the services to be provided.
• The Supervisor did not appropriately monitor the firm's work and did not adequately review monthly financial statements and reports before providing them to the Board.
• The Town Clerk inappropriately performed certain financial duties on the Supervisor's behalf, due to the incompatible nature of their offices.

Key Recommendations

• Ensure that contractual agreements for accounting services contain detailed information outlining the firm's responsibilities.
• Oversee the work performed by the firm to ensure it is correct and that monthly Supervisor statements and budget status reports are accurate and complete.
• Discontinue delegating incompatible duties to the Clerk.