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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

Released: August 28, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014.


The Village of Cape Vincent is located in Jefferson County and has a population of approximately 700. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, water and sewer funds.

Key Findings

  • Payroll duties are not adequately segregated and there is no periodic management oversight.
  • The Board did not clearly document its authorization of compensation for all employees.
  • The Board did not properly audit claims.

Key Recommendations

  • Segregate payroll duties or implement compensating controls such as increased management oversight.
  • Ensure that compensation for employees and officials is clearly documented and authorized.
  • Conduct a thorough and deliberate audit of all claims, either by the Board or by establishing an Office of the Auditor to fulfill the claims audit function.

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