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 Millerton – Internal Controls Over Selected Financial Operations (2011M-257)


Released: March 30, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Village's internal controls over selected financial operations for the period June 1, 2008, through February 3, 2011.

Background

The Village of Millerton is located in the Town of North East, Dutchess County. The Village is governed by a Board of Trustees, which comprises a Mayor and four Trustees, all of whom are elected for two-year terms. The Village's budgeted appropriations for the 2010-11 fiscal year were approximately $831,000.

Key Findings

  • The Deputy Clerk/Treasurer received $4,730 in payroll amounts that she was not entitled to, and inappropriately charged sick leave on her time sheets to maintain full-time status with the New York State and Local Retirement System.
  • The Village paid the Clerk $8,656 and the former Working Foreman $2,456 for leave time that they were not entitled to.
  • The Board does not provide adequate oversight of the water fund's financial operations.
  • The Village's claims auditing process does not ensure that taxpayer funds are properly safeguarded and used only for authorized purposes.

Key Recommendations

  • Recoup the payment of improper benefit time paid to the Deputy Clerk/Treasurer and Clerk and do not allow the Deputy Clerk/Treasurer to use sick time to achieve a 30-hour work week to enable her to maintain full-time status with the New York State and Local Retirement System.
  • Establish written procedures to address the maintenance of leave time records and ensure that accurate information for time accruals is maintained, monitored and periodically reconciled.
  • Adopt policies and procedures that address the assignment of authority, approval of transactions, protection of assets, periodic reconciliations, and analytical reviews of water rent activities, and clearly communicate these policies and procedures to all individuals involved with financial transactions.
  • Conduct a thorough and deliberate audit of all claims to ensure that they contain sufficient supporting documentation and represent actual, necessary and proper Village expenses.

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