November 16, 2010
DiNapoli's Office Completes Audit of the Village Of Celoron
New York State Comptroller Thomas P. DiNapoli today announced his office completed the audit: Village of Celoron – Controls Over Cash Disbursements.
“As Comptroller, I’m committed to using the audit process to make sure state and local governments run as efficiently as possible,” DiNapoli said. “These audits are tools governments should use to better protect taxpayer dollars. The Village of Celoron failed to establish effective internal controls over its cash disbursements. This is not good for the town or its taxpayers. The village should implement policies and procedures to ensure payments are supported and the use of village credit cards is controlled.”
DiNapoli’s auditors found that the board did not have cash disbursement, claims processing or credit card policies in place. Further, written procedures had not been established to address these functions. Claims for payment should include the original invoices submitted by vendors for goods or services furnished to the village. Auditors from DiNapoli’s office found evidence of approval in the board minutes and noted that board members had signed individual claims as part of the audit process.
However, several board members indicated that although they audit and approve claims prior to payment, the process has not routinely been as thorough as it should be. In addition, village officials could not account for several items, totaling $1,615, that were purchased with the credit cards prior to April 2009. These items included a laptop computer, wireless router, income tax periodicals, a wellness planner and flashlights.
Click for a full copy of the Village Of Celoron audit.
If you have any questions, or would like a comment from the Comptroller’s press office regarding this audit, please call 518-474-4015, or send an email to firstname.lastname@example.org.