Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Endicott – Selected Financial Operations (2011M-231)


Released: February 17, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review selected financial activities for the period of June 1, 2009 to March 8, 2011.

Background

The Village of Endicott is located in the Town of Union in Broome County. The Board of five elected Trustees governs the Village and is responsible for the general management and control of the Village’s finances and operations. The Village’s annual budget for the 2010-11 fiscal year was $25.1 million.

Key Findings

  • Two Village employees received $15,445 in salaries and benefits that were not authorized by the Board. The Mayor exceeded his authority in solely approving these additional benefits.
  • We also found that four Village employees were overpaid a total of $1,000 for health insurance buyouts and another employee received a duplicate check for $1,543 because the Village lacked adequate internal controls over disbursements. Although the dollar amounts of these overpayments are relatively small, and the employee repaid the $1,543 overpayment, the control weaknesses we identified were significant.
  • Village officials did not ensure that computerized data was properly safeguarded.

Key Recommendations

  • Grant benefits for employees only if the benefits are documented as authorized by the Board. Ensure that employees are provided only those pay rates and benefits that are approved by the Board.
  • Consider recovering the unauthorized payments and benefits or report any previously unreported payments and benefits to the IRS.
  • Maintain proper documentation for adding, deleting, and modifying user access. Limit users’ access rights within the network and the financial software to those necessary to complete their job duties. Deactivate the accounts of persons who leave Village employment in a timely manner.

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