Issued Date
October 14, 2022
Audit Objective
Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual employment agreements.
Key Findings
The Board did not ensure that compensation received by the Clerk-Treasurer was consistent with his individual employment agreements, resulting in:
- $44,135 in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time.
- $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a Village vehicle which, as a fringe benefit, should have been reported on his W-2 for income tax purposes.
Key Recommendations
- Ensure that all salaries and benefits provided are Board approved.
- Consult with the Village Attorney about recovering the overpayments noted in the report and properly report fringe benefits for income tax purposes.
Officials generally disagreed with our recommendations. Appendix B includes our comments on the issues that were raised in the Village’s response letter.