[read complete report - pdf]

Audit Objective

Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes.

Key Findings

The Board:

• Did not ensure all disbursements were approved before payment and listed on an approved abstract.
• Did not ensure all disbursements were supported and for proper purposes.
• Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of February 28, 2018.

Key Recommendations

• Review, audit and approve all disbursements before payment, unless otherwise allowed by law.¹
• Ensure disbursements are adequately supported and for proper purposes.
• Annually audit the Clerk-Treasurer’s records and report.

1 New York State Village Law (Village Law) Section 5-524