Broadalbin Youth Commission - Financial Operations (2018M-19)

Issued Date
October 05, 2018

[read complete report - pdf]

Audit Objective

Determine whether:

  • The participating municipalities entered into an intermunicipal agreement to govern the Commission.
  • Collections were adequately documented and deposited.
  • The Board ensured that claims were properly audited, adequately supported and for a legitimate purpose.

Key Findings

  • Town and Village officials did not enter into a written intermunicipal agreement.
  • The Board cannot ensure all collections were remitted and deposited.
  • Claims were not audited before payment.

Key Recommendations

  • Enter into a written intermunicipal agreement.
  • Issue press-numbered duplicate receipts for any cash, checks or money orders received.
  • Audit all claims before payment.

Commission officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.