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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)


Released: April 14, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Board ensured that receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016.

Background

The Village of Sandy Creek is located in Oswego County and has a population of approximately 770. The Village is governed by an elected Board of Trustees and a Mayor. Budgeted appropriations for 2017 totaled $561,329.

Key Findings

  • The Clerk-Treasurer performed all the financial duties with limited Board oversight.
  • The Board did not require an annual audit of the Clerk-Treasurer’s records and reports.
  • The Village paid claims totaling $91,247 that did not have proper detail and support.

Key Recommendations

  • Segregate the Clerk-Treasurer’s duties or establish sufficient compensating controls to provide additional oversight of her work.
  • Ensure that the Clerk-Treasurer’s records and reports are audited annually.
  • Ensure all claims have proper detail and support before authorizing them for payment.

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