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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 Mount Morris – Treasurer’s Office (2013M-65)


Released: May 31, 2013 -- [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, 2010, to February 12, 2013.

Background

The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees and an elected Mayor. The Village’s adopted budget for the 2012-13 fiscal year totaled more than $3 million for the general, water and sewer funds.

Key Findings

  • The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as maintaining the accounting records, preparing and processing payroll and disbursement checks, preparing bank reconciliations, and preparing the Treasurer’s monthly and annual financial reports. The Treasurer is responsible for the oversight of the Firm and the billing of real property taxes and water and sewer services. The Treasurer was unable to provide adequate oversight of those performing her duties.
  • The Board did not perform an annual audit.

Key Recommendations

  • Enter into a new contract for accounting services that permits the Treasurer to perform her discretionary duties and provides details on the work to be produced including deadlines for completion.
  • Annually audit, or cause to be audited, the financial records and reports.

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