Determine whether the Board and Village officials ensured disbursements, including payroll, were for proper purposes and supported.
The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found:
- The former Clerk-Treasurer issued herself five checks totaling $5,100 that she was not entitled to.
- Employees received payment for medical reimbursements totaling nearly $5,700 that lacked adequate supporting documentation. Four employees, including the former Clerk-Treasurer, submitted duplicate claims for reimbursement totaling over $1,000 for claims previously paid.
Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to petit larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year conditional discharge.
- Ensure an individual independent of payroll processing reviews payroll before payment.
- Create procedures for medical reimbursements to ensure that they are for proper purposes.
- Implement additional oversight over disbursements, including payroll.