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Audit Objective

Determine whether the Board annually audited the records of Town officers and audited claims before payment.

Key Findings

• The Board did not annually audit the records of the Supervisor or Town Clerk.
• The Board did not perform a deliberate and thorough audit of claims.

Key Recommendations

• Annually audit the records of all officials who receive and disburse funds.
• Perform a deliberate and thorough audit of all claims.

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