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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Scottsville - Financial Management (2018M-75)

Released: August 24, 2018 -- [read complete report - pdf]

Audit Objective

Determine whether the Board adopted and enforced policies to effectively manage Village operations.

Key Findings

The Board did not:

  • Adopt sufficient financial and information technology (IT) policies.
  • Enforce aspects of the adopted online banking, procurement and cash receipts policies.

Key Recommendations

  • Adopt additional financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies are enforced.
  • Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required statutes and policies.

Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action.

Background

The Village of Scottsville is located in the Town of Wheatland in Monroe County. The Village provides services to residents including street maintenance, snow removal, fire protection and general governmental support.

The Board is composed of five Trustees and is responsible for managing Village operations. The Mayor is a member of the Board and serves as the chief executive officer. The Mayor appoints all non-elective officers, subject to Board approval, including the Clerk and Treasurer. In October 2017, the Board separated the Clerk-Treasurer position into separate positions. The Treasurer serves as chief fiscal officer and is responsible for Village funds, preparing checks and providing information to the third party payroll processor. The Clerk serves as the tax collector and is responsible for receiving and depositing cash receipts. The Village uses an outside CPA firm to assist with recordkeeping.

Quick Facts
2017-18 Appropriations $1.56 Million
Population 2,000

Audit Period

June 1, 2016 – February 5, 2018


Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.ny.gov
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236