Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer.
- The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her duties. As a result, during our audit period, the former Clerk-Treasurer received inappropriate payments totaling $8,828. This matter has been referred to the Schoharie County District Attorney’s Office.
- Financial records maintained by the former Clerk-Treasurer were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited.
- The former Clerk-Treasurer did not calculate health insurance benefits in accordance with the employee handbook.
- The former Mayor was aware of some of these deficiencies, but did not inform the Board.
- Seek reimbursement from the former Clerk-Treasurer as appropriate.
- Develop policies, procedures and records to ensure Village money is safeguarded.
- Obtain appropriate training.
Village officials agreed with our recommendations and indicated they planned to initiate corrective action.