Purpose of Audit
The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016.
The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000.
- The Supervisor did not provide the Board with adequate monthly financial reports.
- The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed.
- The Board did not ensure that Town officials filed the required information with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel purchases.
- The Board did not annually audit or cause an audit of the records and reports of any Town officers or employees who received or disbursed money on the Town’s behalf.
- Provide the Board with adequate monthly financial reports.
- Ensure that no claim against the Town, other than those allowed under Town Law, is paid prior to the Board’s audit and approval.
- File required information with OGS before the applicable due dates to receive State contract pricing for fuel purchases.
- Annually audit, or cause to be audited, the financial records and reports of all Town officers and employees who receive or disburse money on behalf of the Town and document the results of the audit in the minutes.