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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts

Report Highlights

Village of Delhi - Disbursements (2019M-204)

Released: January 31, 2020 -- [read complete report - pdf]

Audit Objective

Determine whether the Board and Village officials ensured disbursements, including payroll, were for proper purposes and supported.

Key Findings

The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found:

  • The former Clerk-Treasurer issued herself five checks totaling $5,100 that she was not entitled to.
  • Employees received payment for medical reimbursements totaling nearly $5,700 that lacked adequate supporting documentation. Four employees, including the former Clerk-Treasurer, submitted duplicate claims for reimbursement totaling over $1,000 for claims previously paid.

Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to petit larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year conditional discharge.

Key Recommendations

  • Ensure an individual independent of payroll processing reviews payroll before payment.
  • Create procedures for medical reimbursements to ensure that they are for proper purposes.
  • Implement additional oversight over disbursements, including payroll.

Background

The Village of Delhi (Village) is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board of Trustees (Board) composed of four Trustees and a Mayor. The Board is the legislative body responsible for oversight and general management of financial operations.

The Mayor is the Village’s chief executive officer responsible for its day-to-day management. The Mayor appoints a Clerk-Treasurer who serves as the chief fiscal officer and is responsible for receiving, disbursing and maintaining custody of money, preparing financial reports, and maintaining accounting records. A Deputy Clerk-Treasurer and an Assistant assist with these duties.

The Village employed the former Clerk-Treasurer during our entire audit period. On July 19, 2019, the former Clerk-Treasurer resigned.

Quick Facts
Population3,092
Employees30
2019-20 Appropriations$3.7 million

Audit Period

June 1, 2017 – January 31, 2019. We extended our scope back to January 1, 2014 to determine whether the Clerk-Treasurer and Deputy Clerk-Treasurer’s salary and deductions were accurately paid and whether certain disbursements were properly supported.


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