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NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Bloomingburg – Clerk-Treasurer's Duties (2011M-188)


Released: April 6, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Village's financial operations for the period June 1, 2009, to March 18, 2011.

Background

The Village of Bloomingburg is located in the Town of Mamakating in Sullivan County, and serves 420 residents. The Village is governed by an elected Board of Trustees which is composed of a Mayor and two Trustees, all of whom are elected for two-year terms. The Village's 2010-11 general fund budget was approximately $153,700 and was funded primarily by real property taxes and State aid.

Key Findings

  • The Mayor and Trustees did not provide adequate oversight of the Clerk-Treasurer. They did not ensure that the Clerk-Treasurer verified the billing and payroll work performed by third parties.
  • The Clerk-Treasurer performed all the financial duties with little oversight of those duties.
  • The Board did not provide for an annual audit of her records and reports as required by law. As a result, one employee was underpaid by $500, the Village may have failed to bill and collect sewer rents in excess of $7,700, and there is an increased risk that mistakes or misdeeds could occur without detection.

Key Recommendations

  • Ensure that the Clerk-Treasurer verifies the work performed by the third parties providing payroll and billing services to ensure their calculations are accurate and in accordance with amounts approved by the Board.
  • Require the Clerk-Treasurer to provide the Mayor and Trustees with detailed information to be able to determine that all moneys are accounted for.
  • Annually audit, or cause to be audited, the Clerk-Treasurer's records and reports. Investigate the 2009-10 sewer rent billing difference to determine why the residents were not billed correctly, and collect all moneys due to the Village.

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