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Audit Objective

Determine whether Village officials properly accounted for ambulance funds.

Key Findings

• As of May 31, 2018, the ambulance fund had an unidentified cash balance of $16,100.
• The Village’s general fund and the Town of Hector were overpaid $12,231.
• The ambulance fund owes the Town of Covert and Town of Ulysses $28,331.
• Village officials did not perform monthly accountabilities of the ambulance fund.

Key Recommendations

• Perform a monthly accountability of the ambulance fund.
• Research unidentified funds, collect any amounts owed by municipalities and disburse any amounts due to municipalities.

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