Audit Objective
Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations.
Key Findings
The Board and Clerk-Treasurer did not properly manage Village financial operations. The Board did not provide oversight and the Clerk-Treasurer did not perform all required duties.
The Board did not:
- Ensure Board actions were captured in the Village record and transparent to the public,
- Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties,
- Provide oversight of the Clerk-Treasurer’s payroll, or
- Perform required annual audits of the Clerk- Treasurer’s reports and records.
The Clerk-Treasurer did not:
- Prepare or maintain Board meeting minutes,
- Maintain supporting documentation for deposits,
- Prepare abstracts for payment of claims,
- Make timely deposits, or
- File annual financial reports with the Office of the State Comptroller.
The Clerk-Treasurer also was paid $34,988 without support or approval over a two-year period for overtime ($32,462) and unused leave time ($2,526). The lack of oversight and disorganization at the Village office could allow for funds to be misappropriated without detection or correction.
Key Recommendations
- The Board should provide oversight of financial operations .
- The Clerk-Treasurer should perform duties as required of a Village Clerk-Treasurer.
Village officials generally agreed with our findings and indicated they plan to initiate corrective action.