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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Town of Walton – Incompatible Duties (2016M-309)


Released: December 23, 2016 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and internal controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016.

Background

The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the elected Town Clerk was also appointed as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million.

Key Findings

  • The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State Attorney General’s office has expressed the view that the office of the Clerk is incompatible with the Supervisor’s bookkeeper position.
  • No annual audit is performed of the records of the Clerk or Supervisor.

Key Recommendations

  • The Supervisor should maintain the financial records or appoint a bookkeeper who does not have incompatible duties, such as those of the Town Clerk.
  • The Board should conduct an annual audit of the records and reports of any Town officer or employee who received or disbursed moneys on behalf of the Town, or engage an independent public accountant to do so.

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