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Audit Objective 

Determine whether Town of Sheridan (Town) claims and payroll-related disbursements were adequately supported, properly approved and for Town purposes. 

Key Findings 

Claims and payroll-related disbursements were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: 

• Of the 755 claims totaling $1.2 million reviewed, 225 totaling $590,622 lacked supporting documentation indicating that they were received and for appropriate Town purposes, 234 totaling $313,112 were not audited or approved by the Board, 194 totaling $531,960 lacked supporting documentation and were not audited or approved by the Board, and 50 totaling $27,124 were not for a Town purpose. 
• The Highway Superintendent and a highway employee were paid $12,858 more than the Board authorized, and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) financial duties and act as a bookkeeper, which is an incompatible position or duty. 
• Ten individuals were paid $372,636 to exclusively conduct non-Town work related to an intermunicipal agreement, and the former Supervisor was paid $22,500 to supervise these individuals doing the work, all without Board approval. 

Key Recommendations 

• Ensure all claims and payroll-related disbursements are adequately supported, for Town purposes, and properly reviewed and approved by the Board before payment. 
• Properly establish employment and wage rates for all officials and employees. 

Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.