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July 22, 2010

DiNapoli’s Office Completes Audit of Village of Marcellus

The board of the Village of Marcellus needs to improve oversight of village operations and strengthen internal controls over cash transactions, payroll, and user charges, according to an audit released today by State Comptroller Thomas P. DiNapoli.

“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver. It’s clear that the village of Marcellus needs to make some changes to prevent abuses from taking place in the future.”

The village board did not develop comprehensive written cash receipts and cash disbursements policies and procedures, including provisions to segregate the village clerk’s and treasurer’s cash receipts and disbursement duties.

The board also failed to establish any written policies and procedures to describe employee responsibilities in processing and distributing payrolls and has not developed formal requirements for timekeeping and supervisory approval of employees’ time worked.

Prior to DiNapoli’s audit, the lack of department head approval of time sheets resulted in the former police chief and his second-in-command pleading guilty to official misconduct related to payroll activities. Finally, village officials also need to improve internal controls over user charges.

Click here for a copy of the audit.

If you have any questions or would like a comment from the Comptroller’s office regarding this audit, please call the Press Office at 518-474-4015, or send an e-mail.


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