[read complete report - pdf]

Audit Objective

Determine whether:

• The participating municipalities entered into an intermunicipal agreement to govern the Commission.
• Collections were adequately documented and deposited.
• The Board ensured that claims were properly audited, adequately supported and for a legitimate purpose.

Key Findings

• Town and Village officials did not enter into a written intermunicipal agreement.
• The Board cannot ensure all collections were remitted and deposited.
• Claims were not audited before payment.

Key Recommendations

• Enter into a written intermunicipal agreement.
• Issue press-numbered duplicate receipts for any cash, checks or money orders received.
• Audit all claims before payment.

Commission officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.