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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 West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)


Released: February 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014.

Background

The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, which is governed by a Supervisor and an elected five-member Town Board. The Town’s 2014 budgeted appropriations for all funds total $540,615.

Key Findings

  • The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general fund had available fund balance that was more than 90 percent of the ensuing year’s budget and the highway fund had available fund balance that was more than 50 percent of the ensuing year’s budget. These fund balances are excessive.
  • The Board did not audit any claims from the general fund, water district and street lighting fund.
  • The Board did not adopt detailed policies and procedures for its budget process to ensure the development of the most accurate and realistic annual budgets as possible.
  • The Clerk did not routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or record daily cash receipts in her check register.

Key Recommendations

  • Adopt budgets based on prior years’ actual revenues and expenditures
  • Audit all claims prior to payment, except where allowed by statute and/or resolution
  • Adopt, review, update and enforce written policies and procedures required by law and sound business practices for Town operations;
  • Issue duplicate receipts where no other evidence of receipts are available.

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