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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Sylvan Beach – Board Oversight (2013M-34)

Released: May 10, 2013 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012.


The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the 2012-13 fiscal year was $798,605 for the general fund, $193,630 for parks and recreation programs, $143,275 for the water fund, and $367,682 for the sewer fund.

Key Findings

  • The Board did not fulfill its fiscal oversight responsibilities because it did not audit each claim listed on the abstracts.
  • The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer.

Key Recommendations

  • Conduct a thorough and deliberate audit of claims before authorizing them for payment.
  • Annually audit, or cause to be audited, the Clerk-Treasurer’s financial 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