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Audit Objective

Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly monitored the bookkeeper.

Key Findings

The Supervisor did not properly appoint, and the Board and Supervisor did not properly monitor, the bookkeeper.

• The Supervisor appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained.
• The Supervisor did not ensure the Clerk, while acting as the Supervisor’s bookkeeper, prepared and filed the Town’s annual update documents (AUD) as required.
• The Board did not audit the Town’s books and records, as required.

Key Recommendations

• Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties.
• Ensure that AUDs are completed and filed when required.
• Ensure that an annual audit of the Supervisor’s records is conducted.

Town officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter.