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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Belle Terre – Audit of Claims (2013M-87)

Released: June 7, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine whether the Village Board adequately audited claims.


The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three elected Trustees, the elected Mayor and elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded primarily with real property taxes.

Key Finding

  • Generally, the Board conducts a thorough and deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent efficiently. Our examination revealed only minor deficiencies, which we discussed with Village officials.

Key Recommendation

  • There are no recommendations for this report.

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