Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Sidney – Supervisor’s Disbursements (2015M-214)

Released: November 20, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015.


The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town is governed by an elected five-member Town Board. The Town’s 2015 budgeted appropriations total approximately $2.2 million.

Key Findings

  • The Supervisor does not review bank statements or canceled check images to verify that only those disbursements approved by the Board are made.
  • The payroll vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of payroll.
  • The Board did not perform annual audits of the Supervisor’s records.

Key Recommendations

  • Continue to review bank reconciliations and canceled check images to verify that only Board-approved disbursements are made including those disbursements made for payroll related expenditures.
  • Approve payroll before checks are electronically signed and maintain control over the Supervisor’s signature.
  • Perform, or cause to be performed, the required annual audit of the Supervisor’s records.

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