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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

Released: May 30, 2014 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013.


The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million.

Key Findings

  • The Board did not properly authorize salaries and benefits for all Town officers and employees.
  • The Board did not include the compensation paid to the Supervisor for services as cemetery official in the notice of public hearing each year.
  • The Board has not provided adequate oversight of the billing and collection of ambulance user charges.

Key Recommendations

  • Authorize all salaries, wages and benefits paid to officers and employees.
  • Determine if the position of cemetery official is compatible with that of the Supervisor.
  • Establish written policies and procedures for the billing, collection and enforcement of ambulance fees and segregate those duties.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236