Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers.
- The Supervisor did not review and sign 379 checks totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks.
- A County employee made 79 bank account transfers using an online banking profile totaling $427,704.
- Town officials did not monitor check disbursements or bank account transfers.
- The Board lacked oversight of the Supervisor.
- Destroy signature stamps.
- Supervisor should authorize all online bank account transfers.
- Monitor check disbursements and bank account transfers.
- Perform an annual audit of the Supervisor’s records and reports.
Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter.