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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 Burke – Fiscal Oversight (2016M-277)


Released: November 10, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016.

Background

The Town of Burke is located in Frankilin County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000.

Key Findings

  • The Supervisor did not provide the Board with adequate monthly financial reports.
  • The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed.
  • The Board did not ensure that Town officials filed the required information with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel purchases.
  • The Board did not annually audit or cause an audit of the records and reports of any Town officers or employees who received or disbursed money on the Town’s behalf.

Key Recommendations

  • Provide the Board with adequate monthly financial reports.
  • Ensure that no claim against the Town, other than those allowed under Town Law, is paid prior to the Board’s audit and approval.
  • File required information with OGS before the applicable due dates to receive State contract pricing for fuel purchases.
  • Annually audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse money on behalf of the Town and document the results of the audit in the minutes.

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