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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Clayville – Board Oversight (2015M-115)

Released: October 23, 2015 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014.


The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is governed by an elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000.

Key Findings

  • The Clerk-Treasurer did not make deposits on a timely basis.
  • The Board did not audit claims prior to approving them.
  • Budget-to-actual reports provided to the Board did not include all expenditure accounts or any revenue accounts.
  • Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years.
  • The Board did not conduct an annual audit of the Clerk-Treasurer’s records or cause an audit to be performed.

Key Recommendations

  • Deposit all moneys collected within 10 days of receipt.
  • Review each vendor claim for appropriateness before approving the abstract of claims.
  • Include all revenue and expenditure accounts in the budget-to-actual reports.
  • Prepare and submit the annual financial report within 60 days of the close of each fiscal year.
  • Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports annually.

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