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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 Brushton – Fiscal Oversight (2014M-235)


Released: November 21, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014.

Background

The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is governed by an elected three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900.

Key Findings

  • The Clerk-Treasurer did not perform monthly bank reconciliations or provide the Board with complete and accurate monthly financial reports.
  • The Clerk-Treasurer has not filed an annual financial report with OSC since the report for the 2008-09 fiscal year.
  • The Clerk-Treasurer paid all claims during the audit period without prior Board audit and approval.
  • The Board did not annually audit or cause an audit of the Clerk-Treasurer’s records and reports.

Key Recommendations

  • Prepare and provide the Board with complete and accurate monthly financial reports including all cash balances, a budget status report and bank reconciliations accompanied by the bank statements.
  • Ensure that the Clerk-Treasurer files the Village’s annual financial reports with OSC in a timely manner.
  • Disburse payments for claims only after the Board’s audit and approval.
  • Annually audit or cause an audit of the Clerk-Treasurer’s 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